Glossary

Form 12153

Form 12153 is the request for a Collection Due Process hearing, filed within 30 days of a final notice of intent to levy or a notice of federal tax lien filing to have Appeals review the collection action.

How it works

Form 12153 requests a Collection Due Process hearing after a final notice of intent to levy or a notice of federal tax lien filing. It must be filed within 30 days of the notice, states the collection alternative you propose, and can raise procedural challenges. A timely request suspends the levy and the collection statute while Appeals considers the case.

Why it matters

It is the most important deadline in a collection case; a late request gets a hearing without Tax Court review rights.

Related: Collection Due Process hearing.

Related terms

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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