Attachment to Form 12153, Request for a Collection Due Process or Equivalent Hearing
Date: [Date]
Taxpayer: [Name(s)]
Address: [Current address]
Daytime telephone: [Phone]
Taxpayer identification number: [SSN, ITIN or EIN]
CDP notice(s): [Letter 1058 / LT11 / Letter 3172 / CP90] dated [Notice date] (copy enclosed)
Type of tax: [Income / Employment / Civil penalty]
Tax form and period(s): [Form and periods as shown on the notice]
Request
The taxpayer requests a hearing with the IRS Independent Office of Appeals concerning [the proposed levy / the filing of the Notice of Federal Tax Lien / both] for the periods listed above. [If any period is not covered by a timely CDP notice: The taxpayer requests an equivalent hearing for [periods].]
Reasons for the hearing
1. Collection alternative. The taxpayer proposes [an installment agreement of $[amount] per month / an offer in compromise / currently not collectible status]. [Form 433-A / 433-B] and supporting documents are [enclosed / will be provided by [date]].
2. Appropriateness of the collection action. [Explain why levy or the NFTL is more intrusive than necessary, e.g. the levy would leave the taxpayer unable to meet basic living expenses; the lien will prevent refinancing that would fund payment]
3. Lien relief. [Withdrawal / subordination / discharge requested, with the basis. Delete if not applicable.]
4. Underlying liability. [For each period: the taxpayer did not receive a notice of deficiency for this liability and has not had another opportunity to dispute it; state why the amount is wrong. Delete if not applicable.]
5. Penalties. [Request abatement of [penalty] for [period] based on [reasonable cause / First Time Abate]. Delete if not applicable.]
6. Spousal defenses. [Form 8857 enclosed. Delete if not applicable.]
7. Other. [Payments not applied; discharge in bankruptcy; procedural defects. Delete if not applicable.]
Conference
The taxpayer requests [a face-to-face conference at the Appeals office closest to the taxpayer's residence or principal place of business / a telephone or video conference]. Please direct all contact to the representative named below.
[Signature of taxpayer OR representative, not both] [Date]
[Name, title if signing for an entity, or representative credential and CAF number]
Enclosures: Form 12153; copy of CDP notice(s); Form 2848; [Form 433-A / 433-B and documents]; [Form 8857, if applicable]
When to use it
Use this attachment with Form 12153 when the client has a CDP levy notice (for example LT11 or Letter 1058, or CP90) or a CDP lien notice (Letter 3172). The form asks for the reason in item 8 and warns: “Your request will not be honored if you don’t provide a reason for the dispute.” The attachment gives you room to state each reason and the alternative properly. For the hearing itself, see Collection Due Process hearings.
What the request must contain
Treas. Reg. 301.6330-1(c)(2), A-C1, says “The written request for a CDP hearing must be dated and must include the following” items; the lien regulation, 301.6320-1, is the same except that it refers to the NFTL. IRM 5.1.9.3.2(4) repeats the list for revenue officers.
| Required item (Reg. A-C1(ii)) | In the template |
|---|---|
| (A) Name, address, daytime telephone number (if any) and TIN | Header |
| (B) Type of tax | Header |
| (C) Tax period at issue | Header |
| (D) Statement requesting a hearing with Appeals concerning the levy or NFTL | Request paragraph |
| (E) The reason or reasons the taxpayer disagrees | Reasons 1 to 7 |
| (F) Signature of the taxpayer or authorized representative | Signature line |
| Dated | Date line |
A timely request missing items (A), (B), (C), (D) or (F) can still be treated as timely if it is perfected within a reasonable period after the IRS asks (A-C7). Item (E), the reason, is not on that list, which is one more reason to state it fully the first time. Form 12153 adds that “either my representative or I (but not both) must sign and date this request before Appeals can accept it,” and that a representative signing for the taxpayer should include an executed Form 2848 unless one is on file.
Writing the reasons
Collection alternative. Most CDP hearings are about how the balance gets paid. Form 12153 says submitting Form 433-A or 433-B with the request is not required, but early submission “will help you obtain the quickest resolution of your case.” See collection information statements, installment agreements and offers in compromise.
Underlying liability. The regulations allow a challenge to the amount owed only “if the taxpayer did not receive a statutory notice of deficiency for such liability or did not otherwise have an opportunity to dispute such liability” (A-E2). State the basis for each period, because Appeals will check it.
Spousal defenses. Form 12153 says Form 8857 must be completed for an innocent spouse request to be considered. See innocent spouse relief.
Frivolous positions. IRM 5.1.9.3.2 notes that “The IRS can disregard any portion of a hearing request that is based on a position identified as frivolous by the IRS in a published list”, citing Notice 2010-33, and can deny the hearing entirely if the whole request is of that kind.
Face-to-face conference. Under A-D7, a taxpayer who presents relevant, non-frivolous reasons will ordinarily be offered a face-to-face conference at the Appeals office closest to the residence, or the principal place of business for a business.
Getting it there on time
- Calendar the deadline the day the notice arrives. Use the CDP deadline calculator. Talking with the revenue officer does not help: IRM 5.1.9.3.2 tells employees to “let taxpayers know that discussions with Collection do not suspend the running of (or otherwise extend) the 30-day period”.
- Send to the hearing address on the notice, not the payment address. Form 12153 says: “Include a copy of your CDP notice to ensure proper handling of your request.”
- Use a method that proves the date. The IRM treats a timely postmark to an address on the notice as timely even if the request arrives late, and “If the hearing request was mailed to an address listed on the CDP notice (for example, the address for submitting payment rather than the address for mailing the request), the request should be considered timely if postmarked timely.”
- Fax only to a number on the notice, or one obtained from the number on the notice or 1-800-829-1040, as IRM 5.1.9.3.2 describes. Ask the revenue officer about the Document Upload Tool or secure messaging if available.
- Keep a copy. Form 12153: “Keep a copy of your hearing request and proof of the date you sent it.”
Mistakes
- Leaving item 8 blank or writing only “cannot pay” with no alternative.
- Both taxpayer and representative signing (the form says one or the other).
- Mailing to the payment lockbox and assuming the date is protected without proof of mailing.
- Missing the 30 days and not checking box 2 for an equivalent hearing, which gives a hearing without the levy prohibition, collection statute suspension or Tax Court review.
- Arguing the underlying liability when the client already received and ignored a notice of deficiency.
Questions practitioners ask
Does a timely CDP request stop levy?
Form 12153 says a timely request will prohibit levy action in most cases and suspend the 10-year collection period until the determination is final. A levy hearing request does not stop the IRS from filing a lien.
What if the client got both a lien and a levy notice?
Check both boxes in item 1. IRM 5.1.9.3.2 says Appeals should consolidate the requests.
Do I need to list every period on the notice?
IRM 5.1.9.3.2 says the request includes all periods on the CDP notice even if not listed, unless the taxpayer excludes a period it is not disputing.
How long is the equivalent hearing window?
Form 12153 gives one year plus five business days from the NFTL filing date for a lien notice, and one year from the date of the CDP levy notice.
Can the representative sign alone?
Yes. The regulation allows the signature of the taxpayer or the authorized representative, and Form 12153 asks for an executed Form 2848 with a representative’s signature unless one is on file.