Question 1

What is Form 12153?

Accepted Answer

Form 12153 is the IRS form a taxpayer files to request a Collection Due Process (CDP) hearing or an Equivalent Hearing with the IRS Independent Office of Appeals after receiving a Notice of Intent to Levy or a Notice of Federal Tax Lien filing.

Question 2

Is Form 12153 free?

Accepted Answer

Yes. Form 12153 is a two-page IRS form that costs nothing to file. What a representation firm charges for is the work at the hearing — not the form itself.

Question 3

How long do I have to file Form 12153?

Accepted Answer

For levy notices (CP90, CP297, LT11, Letter 1058) you have 30 days from the date on the notice. For a lien (Letter 3172) you have 30 days after the required 5-business-day filing window.

Question 4

What happens if I miss the 30-day deadline?

Accepted Answer

You may still request an Equivalent Hearing — within 1 year of the levy notice date, or 1 year plus 5 business days after a Notice of Federal Tax Lien filing. An Equivalent Hearing gives you an Appeals conference but no automatic levy suspension, no CSED tolling, and no Tax Court review.

Question 5

Does filing Form 12153 stop a refund offset?

Accepted Answer

No. Refund offsets under §6402 continue even while a CDP request is pending.

Question 6

Does it stop a lien from being filed?

Accepted Answer

No. The IRS may still file a Notice of Federal Tax Lien while a levy CDP hearing is pending. Lien CDP rights are separate from levy rights.

Question 7

Can I challenge the amount I owe at the hearing?

Accepted Answer

Only if you did not receive a notice of deficiency and had no prior opportunity to dispute the liability. This matters most for the Trust Fund Recovery Penalty, assessable penalties, and substitute-for-return balances.

Question 8

Can I ask for a payment plan or currently not collectible status at the hearing?

Accepted Answer

Yes. Installment agreements, partial-pay installment agreements, offers in compromise, and currently not collectible status are all collection alternatives you can raise. They must be raised at the hearing to be preserved.

Question 9

Does Form 12153 affect my passport?

Accepted Answer

A timely, pending CDP request excludes the debt from 'seriously delinquent tax debt' under §7345(b)(2)(B), which can prevent passport certification or support reversing an existing certification. An Equivalent Hearing does not qualify.

Question 10

Do both spouses have to file?

Accepted Answer

Yes. Each spouse named on a joint return must file a separate Form 12153 to preserve their own hearing rights.

Question 11

Can I get a face-to-face hearing?

Accepted Answer

Hearings are usually conducted by phone. You may request an in-person conference, but Appeals can decline it in appropriate cases.

Question 12

I paid a company thousands for a CDP — was that normal?

Accepted Answer

Filing Form 12153 only opens a hearing; it does not settle or close a case. If a firm charged $5,000–$15,000+, described the CDP request as a 'settlement,' and your balance hasn't changed, it's worth a second opinion on what you actually received.

Question 13

Can you take over a hearing another firm started?

Accepted Answer

Often, yes. We review what was filed, what stage the hearing is in, and what it should reasonably cost, then give you a flat-fee quote if you want us to take over.

Question 14

What does representation cost?

Accepted Answer

Flat-fee, quoted after we review your IRS transcripts and your notice. We charge for the hearing and the work around it, not for the free form.

Form 12153 & CDP hearing questions

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