How to fill out Form 12153
The entries are simple; the strategy behind them is not. What you write in the reason and relief sections shapes the entire hearing.
What information does Form 12153 require?
Your identifying details, the notice you are responding to, the tax periods at issue, a specific reason for disagreement, and the relief you want. Each section carries weight at the hearing.
1. Taxpayer identification
Your name, current address, and taxpayer identification number (TIN or SSN/EIN).
2. The notice and tax periods
Identify the exact notice you received — CP90, CP297, LT11, Letter 1058, or Letter 3172 — and list every tax period you want the hearing to cover. A CDP hearing is limited to the periods and the action (lien or levy) named in the notice.
3. Your reason for disagreement
Be specific. “I disagree” alone is not enough. This is where you signal the issues you intend to raise — a collection alternative, a liability challenge, a procedural defect, economic hardship, or a spousal defense. Issues you don't identify can be treated as not raised.
4. The relief you request
State the outcome you are seeking. Common requests include:
- Installment agreement or partial-pay installment agreement
- Offer in compromise (including doubt as to liability)
- Currently not collectible status
- Innocent spouse relief
- Lien withdrawal, subordination, or discharge
Do both spouses need to sign?
Each spouse named on a joint return must file a separate Form 12153 to preserve their own hearing rights. One signature does not cover both.
Where do you send it?
Send the completed form to the address shown on your levy or lien notice — not to a general IRS address. Keep proof of timely mailing.