Tax Information as Shown on the Lien or Levy Notice If possible attach a copy of the notice If Different from Address Above Type of Tax Income Employment Excise etc. or Civil Penalty Form 12153 Rev. 12-2013 Tax Form Number 1040 941 720 etc Catalog Number 26685D www.irs.gov Tax Period or Periods Department of the Treasury - Internal Revenue Service 6. 12153 Form Rev. 12-2013 Request for a Collection Due Process or Equivalent Hearing Use this form to request a Collection Due Process CDP or...equivalent hearing with the IRS Office of Appeals if you have been issued one of the following lien or levy notices Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320 Notice of Intent to Levy and Notice of Your Right to a Hearing Notice of Jeopardy Levy and Right of Appeal Notice of Levy on Your State Tax Refund Complete this form and send it to the address shown on your lien or levy notice. 8. Check the most appropriate box for the reason you disagree with the filing...of the lien or the levy. See page 4 of this form for examples. You can add more pages if you don t have enough space. If during your CDP Hearing you think you would like to discuss a Collection Alternative to the action proposed by the Collection function it is recommended you submit a completed Form 433A Individual and/or Form 433B Business as appropriate with this form. See www.irs.gov for copies of the forms. Our Publication 4134 Low Income Taxpayer Clinic List provides information on clinics...in your area. If you are experiencing economic harm the Taxpayer Advocate Service TAS may be able to help you resolve your problems with the IRS. TAS cannot extend the time you have to request a CDP or equivalent hearing. See Publication 594 The IRS Collection Process or visit www.irs.gov/advocate/index-html. You also can call 1-877-777-4778 for TAS assistance. Note The IRS Office of Appeals will not consider frivolous requests. You can find examples of frivolous reasons for requesting a hearing...or disagreeing with a tax assessment in Publication 2105 Why do I have to Pay Taxes or at You can get copies of tax forms schedules instructions publications and notices at www.irs.gov at your local IRS office or by calling toll-free 1-800-TAX-FORM 829-3676. In addition you may qualify for representation by a low-income taxpayer clinic for free or nominal charge. Our Publication 4134 Low Income Taxpayer Clinic List provides information on clinics in your area. If you are experiencing economic...harm the Taxpayer Advocate Service TAS may be able to help you resolve your problems with the IRS. TAS cannot extend the time you have to request a CDP or equivalent hearing. See Publication 594 The IRS Collection Process or visit www.irs.gov/advocate/index-html. You also can call 1-877-777-4778 for TAS assistance. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10year period for...collecting your taxes also you cannot go to court to appeal the IRS Office of Appeals decision about your disagreement. You must request an equivalent hearing within the following timeframe Lien Notice one year plus five business days from the filing date of the Notice of Federal Tax Lien. Where Should You File Your CDP or Equivalent Hearing Request File your request by mail at the address on your lien notice or levy notice. You may also fax your request. Call the telephone number on the lien or...levy notice to ask for the fax number. What Is an Equivalent Hearing If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has passed you can use this form to request an equivalent hearing. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10year period for collecting your taxes also you cannot go to court to appeal the...IRS Office of Appeals decision about your disagreement. You must request an equivalent hearing within the following timeframe Lien Notice one year plus five business days from the filing date of the Notice of Federal Tax Lien. Where Should You File Your CDP or Equivalent Hearing Request File your request by mail at the address on your lien notice or levy notice. For example if the months. You can go to court to appeal the CDP determination the IRS Office of Appeals makes about your disagreement....What Is an Equivalent Hearing If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has passed you can use this form to request an equivalent hearing. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10year period for collecting your taxes also you cannot go to court to appeal the IRS Office of Appeals decision about your...disagreement.
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Instructions and Help about IRS 12153
How to edit IRS 12153
How to fill out IRS 12153
Instructions and Help about IRS 12153
How to edit IRS 12153
To edit IRS 12153, you can utilize a digital platform like pdfFiller, which allows you to make changes easily. First, upload your completed form to pdfFiller. Next, use the editing tools to adjust any incorrect information. Finally, save your changes before proceeding to fill it out completely or submit it.
How to fill out IRS 12153
Filling out IRS 12153 involves several steps to ensure accuracy. First, gather necessary documentation related to your tax issues or payments. Next, input your personal information accurately, including your name, address, and tax identification number. After that, provide detailed information regarding the tax liabilities or concerns addressed in the form. Always review your entry for any potential errors before submission.
About IRS 12 previous version
What is IRS 12153?
What is the purpose of this form?
Who needs the form?
When am I exempt from filling out this form?
Components of the form
What are the penalties for not issuing the form?
What information do you need when you file the form?
Is the form accompanied by other forms?
Where do I send the form?
About IRS 12 previous version
What is IRS 12153?
IRS 12153 is the Application for a Collection Due Process or Equivalent Hearing, allowing taxpayers to request a hearing regarding tax collection actions. This form is crucial for taxpayers who wish to challenge IRS decisions related to the levy of their property or other collection actions taken against them. By filing this form, you can preserve your right to appeal against collection actions that you believe are unjust.
What is the purpose of this form?
The purpose of IRS 12153 is to provide taxpayers a formal channel to request a hearing before the IRS, which can address disputes regarding collection actions like wage garnishments or bank levies. It enables individuals to present their case before the IRS appeals office, potentially delaying or preventing collection actions based on legitimate grounds. Understanding this process can greatly aid in managing tax issues effectively.
Who needs the form?
Taxpayers facing IRS collection actions need IRS 12153. This includes individuals who have received a notice of intent to levy or those whose payments are in jeopardy. If you believe your rights have been violated or if you disagree with the IRS' action, submitting this form is essential for entering into an appeals process and stating your case formally.
When am I exempt from filling out this form?
You are exempt from filing IRS 12153 if you have already paid the alleged tax or if the IRS issue falls under specific exceptions, such as issues involving employment taxes. Additionally, if your tax situation has been fully resolved or if you were not notified adequately about the collection action, those circumstances may also exempt you. It is critical to assess your situation comprehensively before determining the necessity of this form.
Components of the form
IRS 12153 consists of various sections that require detailed information. Common components include requests to identify the taxpayer, the type of collection action being contested, and the reasons for the appeal. Each section must be completed accurately, as incomplete forms can lead to delays or dismissals of your request.
What are the penalties for not issuing the form?
Failing to file IRS 12153 when notified can result in the IRS proceeding with collection actions without your input. Potential penalties may include wage garnishment, bank levies, or property seizures, which can have long-lasting consequences on your financial health. Therefore, timely action is paramount if you wish to contest IRS collection actions.
What information do you need when you file the form?
When filing IRS 12153, gather all relevant documentation, including your tax identification number, details regarding the tax liability in question, and any notices received from the IRS. You must also provide a clear explanation of your situation and reasons for contesting the collection action to ensure a complete and compelling application.
Is the form accompanied by other forms?
IRS 12153 may need to be accompanied by other forms depending on your specific tax situation. For example, if you are submitting the form in relation to a tax return adjustment or an offer in compromise, additional documentation might be necessary. Always check the IRS guidelines for your specific situation to ensure all required forms are submitted together.
Where do I send the form?
IRS 12153 should be mailed to the address listed on the notice you received, which initiated the collection action. If you are uncertain, reference the IRS website or contact their support for clarification. Adhering to the correct submission process is vital to ensure your filing is processed without unnecessary delays.
FAQ about IRS 12153
What should I do if I need to correct an error on an IRS Form 12153?
If you find an error after submitting your IRS Form 12153, you can submit an amended form to correct the mistake. Clearly mark the amended form as 'Amended' and include the necessary corrections. Ensure that you follow any specific filing guidelines provided by the IRS to avoid processing delays.
How can I track the status of my IRS Form 12153 submission?
To verify the receipt and processing of your IRS Form 12153, you can use the IRS online tools designed for this purpose. Check for common e-file rejection codes that can provide insights into potential issues with your submission. If you encounter any problems, reach out to IRS support for assistance.
What privacy and data security measures should I consider when filing IRS Form 12153?
When submitting your IRS Form 12153, it is crucial to ensure that your personal information is protected. Use secure methods for e-filing and consider the IRS's guidelines on data privacy. Retain records as prescribed by the IRS, generally for at least three years, to safeguard against potential audits.
Are there any special considerations for nonresidents filing IRS Form 12153?
Nonresidents or foreign payees filing IRS Form 12153 should be aware of specific regulations that apply to them. They may need to provide additional documentation or follow different procedures compared to residents. Consulting the IRS guidelines for nonresidents can help ensure compliance and smooth processing.
What are some common errors individuals make when submitting IRS Form 12153, and how can they be avoided?
Common errors on IRS Form 12153 include incorrect personal details and not providing sufficient supporting documentation. To avoid these mistakes, double-check your information for accuracy and make sure all required attachments are included. Consider using e-filing software that verifies your inputs to minimize the chances of errors.
Use this catalog to find any type of IRS forms. We've gathered all of them under this section uncategorized to help you to find a proper form faster. Once you spot it on this list, have a look at the versions and schedules you might need as attachments. All returns are available for 2016 and for previous fiscal years.
