Form 12153 Collection Due Process (CDP) Hearing Request — How To Stop or Challenge an IRS Levy

When Should Form 12153 Be Filed?

You may need to file Form 12153 if you received:

• CP90 — Final Notice (Individuals)

• LT11 — Final Notice (Individuals)

• CP297 — Final Notice (Businesses)

• Notice of Federal Tax Lien filing

You generally have 30 days from the date of the notice to preserve full hearing rights.

What a CDP Hearing Allows You To Do

At a CDP hearing, you may:

• Challenge the proposed levy

• Propose an Installment Agreement

• Submit an Offer in Compromise

• Request Currently Not Collectible (CNC) status

• Raise certain procedural or hardship issues

A timely request generally pauses levy enforcement while the hearing is pending.

What Happens If You Miss the 30-Day Deadline?

If you miss the 30-day deadline:

• You may request an Equivalent Hearing

• Levy action may proceed

• Appeal rights are more limited

The 30-day deadline is critical to preserve full rights.

This Is NOT the Same As

• 90-Day Deficiency Notice — Tax Court petition rights

• CP75 — Refund review notice

• CP2000 — Income mismatch notice

• CP14 / CP501 / CP503 — Early balance-due notices

Form 12153 applies specifically to collection enforcement stage notices.

Who This Documentation System Is For

• Individuals facing wage or bank levy

• Businesses facing asset or receivable levy

• Taxpayers who received CP90, LT11, or CP297

• Anyone seeking to preserve appeal rights before enforcement

What’s Included in the CDP Documentation System

• CDP Filing Planning Framework

• Form 12153 Completion Guide

• Eligibility & Deadline Tracker

• Collection Alternative Evaluation Worksheet

• Financial Documentation Organizer

• IRS Communication Log

• Submission Record Checklist

This system provides structured documentation templates to help you organize and prepare your submission in a complete and professional manner.

Important Notice

This product provides documentation templates and organizational tools.

It is not legal advice, tax advice, or representation.

Consult qualified professionals for legal or tax-specific guidance.

Frequently Asked Questions

How long do I have to file Form 12153?

You generally have 30 days from the date of your Final Notice to preserve full appeal rights.

Does filing Form 12153 stop levy action?

A timely request generally suspends levy enforcement while the hearing is pending.

Can I request a payment plan at a CDP hearing?

Yes. Installment Agreements, Offers in Compromise, and hardship status may be raised.

Is this the same as Tax Court?

No. CDP hearings are separate from Tax Court petitions related to 90-Day Deficiency Notices.

Is this legal representation?

No. This is a documentation system designed to help you organize and prepare your submission.