The IRS sends a lot of scary mail. Two letters are different, because they come with a statutory right attached. A Final Notice of Intent to Levy (usually Letter 1058 or LT11) and a Notice of Federal Tax Lien Filing (Letter 3172) both give you 30 days to request a Collection Due Process hearing.

The request is made on Form 12153, Request for a Collection Due Process or Equivalent Hearing. Fill it out correctly and on time, and levy on those periods is suspended while an independent Appeals officer reviews your case, with the U.S. Tax Court available afterward. Get it wrong and you may end up with far less.

What the regulations require

The law does not technically require Form 12153. Treas. Reg. 301.6330-1(c)(2), Q&A-C1, requires a written, dated request that includes:

  • Your name, address, daytime telephone number, and taxpayer identification number.
  • The type of tax involved.
  • The tax period at issue.
  • A statement that you are requesting a hearing with Appeals concerning the proposed levy (or the lien filing, under the parallel rules in Treas. Reg. 301.6320-1).
  • The reason or reasons you disagree.
  • Your signature or your authorized representative's signature.

The same Q&A encourages taxpayers to use Form 12153 so the request can be readily identified and forwarded to Appeals. Use the form. A letter that technically qualifies but gets misrouted is a problem you do not need.

The request must be in writing. Q&A-C2 explains why: the written request is proof that a hearing was requested, it establishes Tax Court jurisdiction later, and its receipt date fixes when the collection statute is suspended. A phone call to the IRS does not count.

Line by line: the parts that matter

Taxpayer information and tax periods

List every tax form and every period shown on the CDP notice that you want covered. If the notice lists 1040 liabilities for four years and you only write two, you have not requested a hearing for the other two. Copy them from the notice exactly.

Lien, levy, or both

Check the box that matches the notice you received. If you received both a lien notice and a levy notice for the same periods and both windows are open, request a hearing on both. IRC 6320(b)(4) says lien and levy hearings should be held together to the extent practicable.

Collection alternatives

The form lists alternatives: installment agreement, offer in compromise, "I cannot pay my balance" (currently not collectible status), and lien-related relief such as subordination, discharge, or withdrawal. Check every box that is realistically in play. Under IRC 6330(c)(2)(A)(iii), offers of collection alternatives are among the issues you may raise, and Appeals will expect financial information to support any alternative you propose.

Reasons for disagreement

This is the part people leave blank, and it is the part that matters most later. Under Treas. Reg. 301.6330-1(f)(2), Q&A-F3, the Tax Court can only consider issues that were properly raised at the hearing. An issue is not properly raised if you never asked Appeals to consider it, or if you asked but presented no evidence after a reasonable opportunity.

So write your reasons down. "I cannot afford the levy and want an installment agreement" is a reason. "The IRS did not properly assess the tax" is a reason. "I disagree with the tax because I never received a notice of deficiency" is a reason, and a powerful one; see challenging the underlying liability.

Spousal defenses

If the liability comes from a joint return and innocent spouse relief may apply, the form has a place to say so. Spousal defenses are a recognized CDP issue under IRC 6330(c)(2)(A)(i).

Signature

Sign it. If a representative signs, a Form 2848 should be on file or attached. Q&A-C1 also requires you to affirm a request signed on your behalf by someone else if it is not properly authorized.

Where to send it

Treas. Reg. 301.6330-1(c)(2), Q&A-C6, says the request must be sent to the IRS office and address directed on the CDP notice. That is usually not an Appeals office. Send it where the letter says.

Use certified mail with a return receipt, or another method that gives you proof of the mailing date. Fax is sometimes accepted where the notice lists a fax number, but keep the confirmation sheet.

Timeliness and the mailbox rule

The window is the 30-day period beginning the day after the date of the CDP notice (Q&A-C7). For a lien notice under IRC 6320, the 30 days begin after the five-business-day period following the lien filing, and the notice itself states the deadline.

Q&A-C4 says the rules under IRC 7502 and 7503 decide timeliness, as long as the request is properly addressed. In practice, a request sent by U.S. mail and postmarked on or before the deadline, to the right address, is timely even if it arrives later. Weekend and holiday rules under 7503 can extend a deadline falling on those days. Do not rely on the edges. File early.

Living abroad does not extend the 30 days. Q&A-C5 says so expressly.

What if the request is incomplete?

A timely request that is missing required information is not automatically dead. Under Q&A-C1(iii), the IRS will make a reasonable attempt to contact you and ask you to supply what is missing, and you must perfect the request within a reasonable period after that contact. Respond quickly. A request that is never perfected can be treated as never made.

What filing on time gets you

  • A levy freeze. IRC 6330(e)(1) suspends the levy actions that are the subject of the hearing while the hearing and any appeal are pending.
  • An impartial officer. IRC 6330(b)(3) requires a hearing officer with no prior involvement in the unpaid tax.
  • Tax Court review. IRC 6330(d)(1) allows a petition to the Tax Court within 30 days of the determination.

The trade-off is that the collection statute under IRC 6502 is suspended for the same period, and it cannot expire before the 90th day after a final determination. That matters most when the statute is close to running. For most people, the protection is worth it.

Common Form 12153 mistakes

  • Sending it to the wrong office or to Appeals directly.
  • Leaving off tax periods listed on the notice.
  • Writing frivolous arguments. IRC 6330(g) lets the IRS disregard any portion of a request that rests on a position identified as frivolous.
  • Checking "installment agreement" without being current on filing and estimated payments. Appeals will expect compliance.
  • Waiting until day 29 when the notice arrived on day 3.

Missed the 30 days?

You may still request an equivalent hearing on the same form within one year. You lose the automatic levy suspension and Tax Court review, but you still get an Appeals hearing. The Collection Appeals Program is another option for specific collection actions.

Let's talk

Form 12153 sets the boundaries of everything that follows, including what a judge can review. If you are holding a Letter 1058, LT11, or Letter 3172, call (813) 229-7100 while the 30 days are still running. Let's talk.