IRS 12153 Explained
What is IRS 12153?
The IRS 12153 form, formally known as the "Request for a Collection Due Process or Equivalent Hearing," is a document used by taxpayers to request a hearing with the IRS regarding collection actions. This form can be initiated by individuals or businesses facing issues such as wage garnishments, levies, or property seizures. It provides taxpayers with an opportunity to dispute their tax liabilities or the IRS's collection actions, thereby safeguarding their rights in the tax system.
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Purpose of IRS 12153
The primary purpose of IRS 12153 is to allow taxpayers to appeal IRS collection actions. If a taxpayer receives a notice of intent to levy or seize property, they can use this form to request a hearing before the IRS. This form fits into the broader legal framework of tax reporting requirements, as it ensures that taxpayers are aware of their rights and procedures available to them for contesting collection actions. By providing this opportunity, the IRS maintains transparency and fairness in its collection processes.
Where is IRS 12153 used and by whom?
IRS 12153 is typically used by various groups, including:
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1.Individual taxpayers: People receiving collection notices for personal tax debts may use this form to request a hearing, allowing them to present their case against the IRS's actions.
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2.Business owners: Businesses facing levies or other collection actions can utilize IRS 12153 to contest the IRS's claims, especially if they believe there are inaccuracies in their tax filings.
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3.Tax professionals: Accountants and tax advisors may complete this form on behalf of clients to advocate for their interests during IRS disputes.
Typical scenarios for using this form include disputing a levy on bank accounts, questioning the validity of a tax debt, or seeking alternative arrangements for tax payments.
Step-by-step: how to fill out IRS 12153
Completing IRS 12153 involves several key steps. Follow this process for a smooth experience:
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1.Section 1 - Taxpayer Information: Fill in your name, address, Social Security number (or Employer Identification Number for businesses), and phone number.
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2.Section 2 - Collection Information: Indicate the notice you received, such as the notice number and date, which prompted the need for filing this form.
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3.Section 3 - Type of Hearing Requested: Select whether you wish to have a face-to-face hearing, a telephone hearing, or no hearing at all.
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4.Section 4 - Reason for Request: Clearly explain your reasons for contesting the collection action, including any relevant facts or issues.
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5.Section 5 - Signature: Sign and date the form. Make sure to keep a copy for your records.
You can easily fill out IRS 12153 using tools like pdfFiller, which allows you to edit, eSign, and manage your documents directly.
Who is required to complete IRS 12153?
Completion of IRS 12153 is required for individuals or entities facing IRS collection actions who wish to contest those actions. Specific circumstances that necessitate its completion include:
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1.If you receive a notice of intent to levy.
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2.When your property is at risk of seizure.
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3.If you believe there has been an error in your tax liability assessment.
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4.To argue against improper collection due to changes in your financial situation.
Anyone wishing to assert their rights in a collection process may find this form crucial for initiating an appeal.
Information you need to complete IRS 12153
To successfully complete IRS 12153, gather the following information:
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1.Your full name and contact details.
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2.Your Social Security Number (SSN) or Employer Identification Number (EIN).
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3.Notice number or any other relevant correspondence from the IRS.
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4.A clear statement of the reasons for your dispute.
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5.Any supporting documents that can substantiate your claims, such as income statements or evidence of financial hardship.
Having this information ready will help streamline the process of filling out the form.
How to submit IRS 12153
IRS 12153 can be submitted through multiple channels:
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1.Online: You may be able to submit the form electronically if you are enrolled in the IRS online services.
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2.Mail: Print and send the completed form to the address indicated on the notice you received.
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3.Fax: Some taxpayers may have the option to fax the completed form, depending on IRS guidelines.
Ensure you check the submission options provided in your IRS notice. It is crucial to submit the form within 30 days of receiving your collection notice to preserve your appeal rights.
When to update or refile IRS 12153
There are specific instances where you might need to update or refile IRS 12153:
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1.If there are changes to your contact information, such as a new address.
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2.When the financial circumstances that led to your dispute have changed.
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3.If you receive additional IRS communication that requires clarification.
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4.When new information arises that could impact your tax liability.
Staying proactive about updating your submission can significantly affect the outcome of your case.
What happens if you don’t file IRS 12153?
Failure to file IRS 12153 in a timely manner can lead to several consequences:
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1.You may lose the opportunity to contest the IRS's collection actions.
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2.The IRS may proceed with enforced collections, such as wage garnishments or levies on your property.
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3.You might face financial challenges due to unresolved tax liabilities.
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4.Legal penalties or additional fees may be incurred if disputes remain unresolved.
It's essential to understand the implications of not submitting this form and to act quickly if you believe you have a valid reason to contest an IRS decision.
Fill out IRS 12153 online
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Frequently Asked Questions About the IRS 12153
What is the IRS 12153 form used for?
The IRS 12153 form is a Request for a Collection Due Process or Equivalent Hearing. Taxpayers use this form to appeal IRS actions related to tax levies, liens, or other collection activities. By filing the IRS 12153, individuals can secure their right to a hearing and present their case regarding any tax disputes they face.
Who needs to file the IRS 12153 form?
Individuals and businesses that receive a notice of lien or levy from the IRS may need to file the IRS 12153 form. This form is critical for anyone looking to challenge IRS collection actions or seeking a resolution regarding their tax debts. It's imperative for taxpayers to understand their rights and options, and the IRS 12153 serves as a key part of that process.
How do I fill out the IRS 12153 form correctly?
Filling out the IRS 12153 form requires providing specific information regarding your tax situation and reasons for disputing the IRS actions. Ensure to include your personal details, tax year, and a brief explanation of the basis for your appeal. Guidance is available via IRS resources or tax professionals to help navigate the process effectively.
What happens after I submit the IRS 12153 form?
After submitting the IRS 12153 form, a representative from the IRS will contact you to schedule a hearing. This process usually takes several weeks. During the hearing, you'll have the opportunity to discuss your case, present evidence, and receive additional guidance on resolving your tax issue.
Is there a deadline for filing the IRS 12153 form?
Yes, there is a strict deadline for filing the IRS 12153 form. Taxpayers typically have 30 days from the date they receive their IRS notice to submit this form. It’s crucial to adhere to this timeframe to maintain your rights and avoid further IRS collection actions.
Can I file the IRS 12153 form electronically?
Currently, the IRS 12153 form must be submitted by mail or fax as electronic filing is not available for this specific form. Taxpayers should ensure that they print, complete, and sign the form before sending it to the IRS. Keeping copies of any submitted documents is always recommended for your records.
What should I include with my IRS 12153 form submission?
When submitting the IRS 12153 form, you should include any relevant documentation supporting your case, such as copies of tax returns, correspondence with the IRS, and other evidence. Providing thorough and clear information will aid in the evaluation of your request. Be sure to check that all forms are correctly filled out before sending them.
How long does it take to receive a response after submitting the IRS 12153?
The IRS typically responds to an IRS 12153 submission within 30 to 45 days, depending on their workload and the specifics of your case. During this waiting period, it’s important to remain patient and ensure that you do not miss any additional communications from the IRS. Monitoring your mail and keeping your contact information updated will help facilitate the process.
What are my options if I'm unhappy with the IRS 12153 outcome?
If the outcome of your IRS 12153 hearing is not favorable, you have options for further action. Taxpayers can request a review of the decision or potentially pursue legal avenues, depending on the circumstances. Consulting with a tax professional is often advisable to explore all available remedies and take the next appropriate steps.
Where can I find the IRS 12153 form online?
The IRS 12153 form is available on the official IRS website, where taxpayers can easily download and print it. Additionally, platforms like pdfFiller provide tools for editing and filling out this form online efficiently. Using such resources can streamline the process of preparing the IRS 12153 form for submission.
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