You can raise issues like ability to pay, request an installment agreement, ask for Currently Not Collectible status, propose an Offer in Compromise, or address certain liability questions if they are eligible. A timely request shifts your case to Appeals and, for levy notices, generally suspends levy activity on the periods listed while the hearing is pending.
You, your authorized representative on a valid Form 2848, or a third party whose property is at risk may request the hearing. The form must be signed by the taxpayer or an authorized representative, otherwise Appeals protections do not apply.
Quick gut check, did your notice list an upload code, or a fax or mailing address, or both, match your submission to what the notice says, then save proof.
2025 Deadlines You Cannot Miss
CDP Timing After Levy or Lien
- Levy notices, LT11 or Letter 1058, you have 30 days from the notice date to send a signed hearing request. A timely request generally suspends levies on the tax periods in the notice while Appeals decides the case.
- Lien notices, Letter 3172, you have 30 days after the first five business days following the filing of the NFTL to submit a CDP request. Levy suspension works differently in lien cases, however taxpayers typically still get protection from levy on the periods in a timely levy-based CDP, and Appeals works the lien issues during the hearing.
If you miss those windows, you can still ask for an Equivalent Hearing within one year of the notice, or within one year plus five business days in lien situations. Equivalent Hearings do not stop levies by statute and you usually cannot petition Tax Court if you disagree.
What Actually Pauses, And For How Long
A timely CDP request suspends levy activity that is the subject of the hearing, and it tolls the collection statute until you withdraw the request or the Appeals Notice of Determination becomes final plus an extra buffer period. Equivalent Hearings do not toll the statute and do not automatically stop levies.
There are exceptions, for example jeopardy, certain state refund levies, specific employment tax scenarios, or a court order allowing levy during litigation. These carve outs are rare, but they exist.
Who Can Request, And The Signature Rules That Trip People Up
- The taxpayer named on the notice may request the hearing. A representative can sign only if a valid Form 2848 is on file or attached.
- If a representative signs without a proper 2848, the IRS treats the request as unprocessable until fixed, which can cost you the CDP window. If you correct missing pieces later, the original timely, processable request date is preserved, but signatures are not something Appeals can assume, so sign it right the first time.
Keep the notice together with your Form 12153, list the exact tax periods and forms, for example 1040 2022, and make your issues clear in Sections 8 and 9. If you want alternatives, include Form 433‑A or 433‑B and the documents those forms require, pay stubs, bank statements, housing and medical bills. This reduces back‑and‑forth and gets you to a decision faster.
How To Complete Form 12153, Step By Step
Before You Start
- Pull your notice and confirm the deadline and submission method. Some notices now include the IRS Document Upload Tool with a one‑time access code, others list a fax or a specific mailing address. Do not use a general IRS address.
- Use the latest Form 12153 included with your notice or from IRS resources, then make sure the taxpayer or an authorized representative signs.
Line‑By‑Line Priorities
- Taxpayer info, copy the name, address, and TIN from the notice to avoid mismatches.
- Tax type and periods, enter the exact form number and period years on your letter.
- Check CDP or Equivalent Hearing, choose CDP if you are within the 30‑day window, if late, check Equivalent Hearing and still send it within one year.
- Explain your issues in Sections 8 and 9, for example inability to pay, request for installment agreement, lien withdrawal, innocent spouse if eligible, or, when permitted, questions about the underlying liability. Support that with documents.
- Attach financials if you want alternatives, Form 433‑A or Form 433‑B, with the documents those forms require.
- Sign and date, attach Form 2848 if a representative is signing. Incomplete signature authority can block processing.
Tip, send by certified mail or other trackable delivery, or use the upload option shown on the notice. Keep the receipt with a copy of your form. If you mail on day 30, the postmark counts.
Where, When, And How To File
- Mail or fax to the exact address on your notice, or, if offered, upload through the IRS Document Upload Tool using the access code on the letter.
- For levy notices, get a postmark within 30 days of the notice date. For lien notices, get a postmark within 30 days after the first five business days following the filing of the lien.
- If you are outside the CDP window, check Equivalent Hearing and submit within one year to preserve an administrative review, understanding that collection can continue.
CDP vs. Equivalent Hearing, Side‑By‑Side
| Item | CDP Hearing, timely Form 12153 | Equivalent Hearing, late but within one year |
| Filing window | 30 days after levy notice, or 30 days after the first 5 business days following lien filing | Within 1 year of the notice, lien or levy |
| Levy suspension | Generally suspended for periods in the CDP while Appeals and any court review are pending, subject to limited exceptions | Not required to be suspended, policy holds may apply in some cases |
| Statute of limitations | Collection statute is tolled during the hearing and court review | Not tolled |
| Court review | 30 days to petition U.S. Tax Court after a Notice of Determination | No Tax Court, except narrow issues like innocent spouse or interest abatement |
| What to use | Form 12153, check CDP | Form 12153, check Equivalent Hearing |
Sources, IRS CDP FAQs, IRM 5.1.9 and 5.19.8, and Treasury regulations 301.6320‑1 and 301.6330‑1.
What Happens After You File
Timeline And What To Expect
- A timely CDP request usually shifts your file to Appeals. An Appeals Settlement Officer, who was not involved in your case before, will schedule a conference, most often by phone. Expect first contact in about a few weeks to a couple of months, then a request for documents if you are proposing payment options.
- During a timely levy‑based CDP, most levy action on the periods in the notice is paused. Lien filings on other periods can still occur and the IRS may take certain non‑levy actions. Exceptions like jeopardy and state refund levies exist.
- The collection statute is paused during a timely CDP from the date the IRS receives your request until the determination becomes final. After Appeals issues a Notice of Determination, you have 30 days to petition Tax Court.
How To Prepare For Appeals
Bring complete, recent financials. Include Form 433‑A or 433‑B with pay stubs, bank statements, rent or mortgage, utilities, medical costs, and any special circumstances. The better your packet, the faster Appeals can decide on an installment agreement, Currently Not Collectible, or an Offer in Compromise.
“Use as much detail as possible to state your issues,” the IRS advises in its CDP FAQ. That advice saves time and reduces repeated requests.
Collection Alternatives You Can Propose With Form 12153
Installment Agreement
If you can pay over time, propose a monthly amount you can sustain and support it with Form 433‑A or Form 433‑B. Appeals will review income, necessary expenses, and equity to see what fits. If a prior installment agreement was rejected or terminated, remember you also have separate CAP appeal rights on that action with specific 30 day timing.
Currently Not Collectible, CNC
If your verified expenses leave little or no ability to pay, ask for CNC. Provide detailed proof of income and required living expenses. Appeals can place your account in hardship status when the numbers support it.
Offer in Compromise
If the balance is more than you can pay before the statute expires, you can pursue an Offer in Compromise. You may note your intent on Form 12153, however Appeals often needs the full OIC forms and supporting statements to evaluate ability to pay and any doubt as to liability.
Lien Actions
Ask for lien withdrawal, subordination, or discharge when you have legal or factual grounds, for example a paid balance that did not update, a refinance that benefits collection, or to sell property free of the lien with proceeds to the IRS. Appeals will weigh the facts with Collection Advisory. For office contacts, see Publication 4235.
If You Disagree With Appeals
- Timely CDP case, you will receive a Notice of Determination. If you disagree, you have 30 days to file a petition in U.S. Tax Court. Calendar that date immediately.
- Equivalent Hearing, you will receive a Decision Letter. There is generally no Tax Court review except for narrow issues such as spousal relief or interest abatement, or when timeliness itself is at issue.
Missed the petition deadline, consider audit reconsideration, refund claims, or help from the Taxpayer Advocate Service or a Low Income Taxpayer Clinic.
Fast Administrative Relief, When To Use CAP Instead
When speed matters or you need an administrative check on a levy, lien filing, seizure, or an installment agreement rejection or termination, use the Collection Appeal Program, CAP. You start with the employee and then a group manager review. If still unresolved, submit Form 9423 within the short windows shown on your notice. CAP decisions are final inside the IRS and usually cannot be taken to Tax Court.
CAP, The Practical Flow
| Step | Action | Key Document |
| 1 | Speak with the employee on the notice | Collection notice |
| 2 | Request a conference with the group manager within 2 business days | Internal memo or email |
| 3 | If unresolved, file the appeal within the notice window | Form 9423 |
| 4 | Provide financials if you want payment options | Forms 433‑A or 433‑B |
| 5 | Appeals reviews and issues a decision | Appeals letter |
Timeframes are tight. The IRM explains that, after a manager conference, Form 9423 generally must be received or postmarked within three business days to keep collection on hold in most situations. For rejected or terminated installment agreements, a 30 day CAP window applies.
Real‑World Pitfalls To Avoid
- Waiting until day 30 to start. Mail delays happen, use certified mail or upload when available. Keep proof.
- Sending an unsigned form. Appeals cannot process a hearing request without a valid signature, and a representative needs a proper 2848.
- Listing the wrong tax periods. Copy exactly from the notice so the right modules get protected.
- Skipping financials when you need relief. If you want an installment plan, CNC, or an offer, include the 433 and support up front to speed a decision.
Where To Get Help And Official Resources
- Download Form 12153 and read the CDP FAQs. They cover what Appeals can consider, what to submit, and how to speed things up with a complete packet.
- Read Publication 594 for the collection process and Publication 1660 for appeal rights under CDP and CAP.
- If you qualify, a Low Income Taxpayer Clinic can help at little or no cost. For urgent hardship or delays, contact the Taxpayer Advocate Service.
If your notice includes a document upload link or code, you can submit your Form 12153 and attachments electronically. Follow the notice, then save the confirmation.
How Accountably Supports CDP Work For Firms
If you run a CPA, EA, or accounting firm, you want your clients protected quickly without clogging your partner time in review loops. Our teams are trained on U.S. procedures and work inside your systems to standardize workpapers, track CDP deadlines, assemble 433 packages with support, and keep submissions clean, complete, and on time. This means fewer revisions, faster Appeals responses, and better client outcomes, all inside your firm’s workflow and templates. Use us when you need disciplined execution across peak season or when staff capacity is stretched.
Accountably integrates with tools firms use daily, QuickBooks, Xero, UltraTax, CCH Axcess, ProConnect, Karbon, Canopy, TaxDome, and more, so your CDP pipeline stays visible, documented, and on schedule. This is infrastructure, not resume farming.
Frequently Asked Questions
What is Form 12153?
Form 12153 is the request for a Collection Due Process hearing or an Equivalent Hearing after a levy or lien notice. A timely request routes your case to Appeals and usually pauses levy action for the periods listed while the hearing is pending.
What happens at a CDP hearing?
You meet, often by phone, with an independent Appeals Settlement Officer. The officer verifies legal steps, considers issues you properly raised, and evaluates options like an installment agreement, CNC, or an offer using your Form 433 data and documents. Afterward you receive a Notice of Determination.
Where do I send Form 12153?
Use the exact address, fax, or upload link on your notice. The IRS instructs taxpayers to rely on the notice itself for the correct destination and many notices now include the Document Upload Tool with an access code. Keep dated proof.
What if I miss the 30 day CDP deadline?
You can still file within one year for an Equivalent Hearing. Collection does not have to stop and there is generally no Tax Court review of the decision. If you need fast administrative intervention, consider CAP with Form 9423.
Can I challenge the amount I owe in a CDP hearing?
Sometimes, but not always. Appeals can consider liability only in limited circumstances, for example if you did not previously receive a statutory notice of deficiency or you did not have a prior chance to dispute the liability. The CDP FAQs explain your other routes, refund claim, audit reconsideration, or an Offer in Compromise, doubt as to liability.
Conclusion
If a levy or lien notice just landed, you have a narrow window to breathe, organize, and act. A complete, timely Form 12153 preserves your rights, usually pauses most levies on the listed periods, and gives Appeals what it needs to consider payment plans, hardship, or a settlement you can live with. Match your filing to the notice address or upload portal, sign it properly, attach the right financials, and keep your proof. That is how you protect options and move toward a durable resolution.