Form 12153 is used by taxpayers to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals. This form is filed to contest IRS collection actions, such as tax liens or levies, and provides an opportunity to resolve disputes before further collection measures are taken. It is important to file the form within the timeframe specified in the IRS notice to preserve your right to a hearing.

Taxpayers who have received a Notice of Federal Tax Lien or Notice of Intent to Levy from the IRS and wish to dispute the collection action.

It allows taxpayers to request a hearing to dispute IRS collection actions, such as liens or levies.

You need to include your reasons for disputing the IRS action. Supporting documents should be retained for your records.

You must file the form within the timeframe specified in the IRS notice to preserve your right to a hearing.