Get IRS 12153 Form

1. What is the IRS Form 12153 and who needs to fill it out?

   The IRS Form 12153 is a request for a Collection Due Process (CDP) or Equivalent Hearing. It's designed for taxpayers who have received a Notice of Federal Tax Lien Filing or a Notice of Intent to Levy from the IRS. If you disagree with the IRS's decision to levy your property or file a lien against your property, filling out this form allows you to request a hearing to present your case. This form gives taxpayers a chance to discuss with the IRS alternative solutions to resolve their tax liabilities, such as an installment agreement or an offer in compromise.

2. How can someone obtain the IRS Form 12153?

   You can obtain IRS Form 12153 from the IRS website by downloading it directly. Additionally, you can request a copy by calling the IRS or visiting a local IRS office. It's important to ensure you are using the most current version of the form to avoid any processing delays.

3. What information is required when filling out Form 12153?

   To complete IRS Form 12153, you will need to provide your full name, your Social Security Number (SSN) or Employer Identification Number (EIN), your current address, and the tax period(s) or year(s) in question. Furthermore, you'll need to specify the type of tax and the type of notice you received. It's also necessary to explain why you disagree with the IRS's action and to detail any proposed solutions you might have. Finally, signing and dating the form is crucial for it to be processed.

4. Where should IRS Form 12153 be sent once completed?

   The completed IRS Form 12153 should be sent to the IRS office as directed in the notice you received. The specific address can vary depending on the nature of your case and your geographical location. It's crucial to send the form to the correct address to ensure it's processed efficiently and to prevent any delays in scheduling your hearing.

5. What happens after submitting Form 12153?

   After submitting Form 12153, the IRS will review your request and determine if you are eligible for a CDP hearing. If eligible, you will receive a notice scheduling your hearing. This process may take some time, depending on the IRS's workload and the complexities involved in your case. At the hearing, you'll have the opportunity to discuss your situation, propose solutions, and challenge the proposed IRS action. If you disagree with the outcome of the CDP hearing, you have the right to appeal the decision in court.

Filling out the IRS 12153 form, which is the Request for a Collection Due Process or Equivalent Hearing, is a critical step for taxpayers seeking to challenge or appeal certain IRS decisions. Here are ten common mistakes to be aware of:

1. Not checking the correct type of tax - Taxpayers often miss selecting the appropriate box for the type of tax under dispute, which can lead to unnecessary delays in processing their request.
2. Failing to specify the tax period - It's essential to clearly indicate the specific tax period or periods in question. Vague or missing information can complicate the appeal process.
3. Using an outdated form - The IRS updates its forms regularly. Submitting an outdated version of form 12153 may result in the request being rejected.
4. Omitting contact information - Detailed and current contact information is crucial to ensure that the IRS can reach the taxpayer for any clarifications or updates regarding their case.
5. Not stating a reason for the request - A taxpayer must specify the reason for their hearing request. Failing to do so can lead to the application being considered incomplete.
6. Skipping the representation section - If taxpayers are being represented by a third party, they must fill this part accurately. Incorrect representation information can impede communication.
7. Missing signatures and dates - The form is not valid without the taxpayer's signature and the date signed. This simple oversight is a common mistake.
8. Not providing supporting documentation - While not always mandatory, attaching relevant supporting documents can significantly strengthen the taxpayer's case.
9. Ignoring deadlines - There are strict deadlines for when this form can be submitted in relation to the IRS's notice of intent to levy. Missing these deadlines can forfeit the right to a hearing.
10. Failing to make copies - Taxpayers should always keep a copy of the submitted form and any attached documents for their records. Not having a copy can complicate matters if the IRS claims they never received the original submission.

It's essential for taxpayers to carefully review all sections of the IRS 12153 form and ensure accuracy to avoid these common pitfalls. By paying attention to detail and following the instructions closely, taxpayers can effectively navigate the process of requesting a Collection Due Process hearing.

The IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing, is a pivotal document for taxpayers seeking relief or to contest the IRS's decision to levy or place a lien on their assets. This form is often the foundation for dialogues between the taxpayer and the IRS, aiming to resolve disputes over tax liabilities in a manner equitable to both parties. In conjunction with Form 12153, several other forms and documents are frequently used to ensure a comprehensive approach to addressing tax issues. Each document plays a unique role in the process, from substantiating the taxpayer's financial situation to formalizing agreements with the IRS.

• Form 433-A (OIC) - Collection Information Statement for Wage Earners and Self-Employed Individuals: This form provides the IRS with detailed information about the taxpayer's financial situation. It is essential for those seeking to set up payment plans or offer in compromise.
• Form 433-B (OIC) - Collection Information Statement for Businesses: Similar to Form 433-A but tailored for businesses, offering the IRS insight into the business's finances to facilitate tax resolution strategies.
• Form 2848 - Power of Attorney and Declaration of Representative: This authorizes a designated individual, such as an attorney or CPA, to represent the taxpayer in dealings with the IRS, allowing for more nuanced negotiations and advocacy on behalf of the taxpayer.
• Form 656 - Offer in Compromise: A form used by taxpayers to propose a settlement to the IRS that is less than the full amount owed, based on doubt as to liability, doubt as to collectibility, effective tax administration, or a combination of these.
• Form 9465 - Installment Agreement Request: For taxpayers unable to pay their tax debt immediately, this form requests a payment plan that fits their financial situation, allowing them to pay over time.
• Form 8379 - Injured Spouse Allocation: This form can be necessary when a tax refund expected by a married taxpayer filing jointly is applied to a past-due obligation of the other spouse. It allows the "injured" spouse to claim their portion of the refund.
• Form 8857 - Request for Innocent Spouse Relief: Offers relief by separating the tax liabilities, interest, and penalties from a spouse or former spouse if it is found to be unfair to hold one liable for the tax obligations recorded on a joint return.
• Form 4506-T - Request for Transcript of Tax Return: Used to request a transcript of previously filed tax returns, which is often necessary for preparing accurate financial statements and applications.
• Form 1040-X - Amended U.S. Individual Income Tax Return: For taxpayers who need to amend their tax returns after discovering errors or missing information, this form is crucial for correcting such mistakes and potentially affecting the outcome of tax disputes.
• Notice of Federal Tax Lien - A document the IRS files with local or state authorities to alert creditors that the government has a legal right to a taxpayer's property. While not a form, it is a critical document related to the process initiated by Form 12153.

Together, these documents form a toolkit that taxpayers and their representatives can use to navigate the complexities of resolving tax liabilities. Each document serves to provide essential information, propose solutions, or establish representative authority in discussions with the IRS. Proper understanding and management of these forms can significantly affect the outcome of tax disputes, offering pathways to resolution that consider the taxpayer's financial reality and legal rights.

The IRS 12153 form is a Request for a Collection Due Process or Equivalent Hearing, used when a taxpayer disagrees with the IRS over certain collection actions. Similar to this form, the IRS Form 843, Claim for Refund and Request for Abatement, allows taxpayers to request a refund or ask for an abatement of certain taxes, penalties, fees, or interest. Both forms are used by taxpayers to challenge or adjust tax liabilities, but while the IRS 12153 is specific to collection actions, Form 843 is broader, covering refunds and abatements for reasons beyond collections.

Another document akin to the IRS 12153 form is the Form 656, Offer in Compromise. This form enables taxpayers to settle their tax debt for less than the full amount owed if they can prove paying the full debt would cause financial hardship. Both forms offer solutions for individuals struggling with tax obligations, but while the 12153 form requests a hearing to contest collection actions, the Form 656 proposes a financial settlement to resolve tax debt.

The IRS Form 9465, Installment Agreement Request, shares similarities with the IRS 12153 form as well. Taxpayers use Form 9465 to request a monthly payment plan for paying off their tax debt over time. While both forms provide taxpayers means to manage or contest their tax liabilities, Form 9465 is specifically for setting up payment plans, whereas the 12153 form is for disputing collection actions before they commence.

Form 12277, Application for Withdrawal of Filed Notice of Federal Tax Lien, resembles the IRS 12153 form in that it offers taxpayers a way to address liens placed on their property due to tax debts. Both forms are part of the process to mitigate the impacts of tax collection actions. However, while the 12153 form is for requesting a hearing to object to such collection efforts, Form 12277 is specifically for removing a public record of a tax lien.

The Collection Information Statement for Wage Earners and Self-Employed Individuals, using Form 433-A, is another document similar to the IRS 12153 form. It is utilized by the IRS to gather financial information from taxpayers to determine their ability to pay tax debt. Both documents are integral to resolving tax debt situations, but Form 433-A is focused on assessing financial status, whereas the 12153 form pertains to the legal right to contest or question collection attempts.

The IRS Form 2848, Power of Attorney and Declaration of Representative, while serving a different core purpose, is similar to the IRS 12153 form in its procedural aspect. It allows taxpayers to authorize an individual, such as a lawyer or accountant, to represent them in dealings with the IRS, including collection issues that might be contested via the 12153 form. Both forms are essential for navigating tax disputes, but Form 2848 deals with representation in general IRS matters, not just collection hearings.

The Innocent Spouse Relief Request, facilitated through Form 8857, shares a connection with the IRS 12153 form by providing taxpayers a means to seek relief from joint tax liabilities under certain conditions. While both forms deal with alleviating burdensome tax situations, Form 8857 is specifically for requesting relief from liabilities arising from joint tax filings when it would be unfair to hold both spouses responsible.

Lastly, the Application for Extension of Time for Payment of Tax Due to Undue Hardship, using Form 1127, parallels the IRS 12153 form. This document allows taxpayers to request an extension on paying taxes if they can demonstrate paying on time would cause undue hardship. Both the 12153 and Form 1127 are utilized to manage financial strain from tax obligations, but Form 1127 specifically addresses payment extensions, while the 12153 form focuses on contesting collection actions.

When filling out the IRS 12153 form, it's important to pay attention to detail and follow the guidelines correctly. This form is a request for a Collection Due Process hearing, and it's crucial to fill it out accurately to ensure your rights are protected. Below are five things you should do and five things you should avoid doing when completing this form:

Things You Should Do:

1. Read all instructions provided with the form carefully to understand the requirements and process.
2. Use black ink for clarity and to ensure the form is legible after faxing or photocopying.
3. Provide complete and accurate information for every section to avoid delays in the processing of your request.
4. Sign and date the form to certify that the information provided is true and correct to the best of your knowledge.
5. Retain a copy of the completed form and all related documents for your records and future reference.

Things You Shouldn't Do:

1. Don't leave any required fields blank. If a section does not apply, mark it as "N/A" (not applicable) instead.
2. Don't use pencil or any ink color other than black as it may not be legible or acceptable.
3. Don't provide false or misleading information, as this could result in penalties or legal action.
4. Don't forget to include any necessary documentation that supports your position or request.
5. Don't submit the form without first reviewing it for errors or omissions to ensure completeness and accuracy.

Understanding the IRS 12153 form, or the Request for a Collection Due Process or Equivalent Hearing, is crucial for individuals facing certain tax collection actions. However, misconceptions about this form are widespread, often leading to confusion. This clarification seeks to address and correct the most common misunderstandings.

• Only for tax professionals: One common misconception is that the IRS 12153 form is solely for use by tax professionals. In reality, any taxpayer with a qualifying tax issue, such as a lien or levy, can and should use this form to request a hearing.

• For disputing tax bills: Another misunderstanding is that this form is a way to dispute the amount of tax owed. Although it can be used to discuss collection alternatives and underlying liabilities if certain criteria are met, its primary function is to appeal collection actions.

• Leads to immediate tax relief: Some believe that filing Form 12153 results in immediate relief or halts collection actions. While filing the form does often pause collection efforts temporarily, it is not a guarantee of relief and depends on the case's outcome.

• Limited to one issue: It's also mistakenly thought that you can only address one tax issue or period on the form. In truth, you can and should include all relevant tax periods and issues for which you're seeking a Collection Due Process hearing.

• Guarantees a face-to-face hearing: While the form does allow taxpayers to request a face-to-face hearing, not all requests may be granted. Many cases are resolved through correspondence or over the phone, depending on the complexity and IRS guidelines.

• No deadline for submission: A critical misconception is that there is no deadline for submitting Form 12153. Taxpayers must file the form within the timeframe outlined in the IRS's final notice of intent to levy or within one year of the lien filing notice to be eligible for a hearing.

• Is a form of tax protest: Some view submitting Form 12153 as a form of tax protest. While it is true that the form allows taxpayers to express their concerns and seek a resolution, it is a formal and recognized procedure within the IRS for resolving specific collection disputes, rather than a general protest of taxes or tax policy.

Clearing up these misconceptions about the IRS 12153 form is essential for taxpayers facing collection actions. Understanding what the form is—and isn't—can help taxpayers navigate their options and potentially avoid costly mistakes.

The IRS 12153 form is a request for a Collection Due Process (CDP) or Equivalent Hearing with the IRS. This form is an essential tool for taxpayers who are facing tax liens or levies and wish to dispute or seek alternatives for repayment. Here are key takeaways about filling out and using this form:

• Understanding the purpose: The IRS 12153 form is specifically used by taxpayers to request a hearing before a levy is placed on their property or after a Notice of Federal Tax Lien has been filed against them.
• Timing is critical: To qualify for a Collection Due Process hearing, you must submit Form 12153 within the time frame specified in your notice, typically 30 days from the date of the notice.
• Detailed information is essential: When filling out the form, it is crucial to provide detailed and accurate information about yourself, including your name, Social Security Number or Employer Identification Number, and the tax periods involved.
• Specify the reason for your request: Clearly indicate the reason(s) you are requesting the hearing, such as an offer in compromise, installment agreement, or questioning the underlying tax liability.
• Options for an Equivalent Hearing: If you miss the 30-day deadline for a CDP hearing, you may still request an Equivalent Hearing within one year of the date of the notice, but the IRS's collection actions can continue.
• Professional representation is allowed: You have the right to be represented by an attorney, certified public accountant, or other qualified individuals at your hearing.
• Collection actions may be suspended: Filing Form 12153 may suspend the IRS's collection actions until the hearing is completed and a decision is issued.
• Effective communication: After submitting the form, keep all correspondence from the IRS regarding your hearing request. You may need to submit additional information or answer questions from the IRS.
• Appeal rights: If you disagree with the outcome of the Collection Due Process or Equivalent Hearing, you have the right to appeal the decision in the United States Tax Court.

Filling out and submitting IRS Form 12153 is a crucial step for taxpayers looking to manage or dispute collection actions taken by the IRS. It is important to approach this process with care, paying attention to deadlines and providing accurate information to protect your rights and seek the best possible outcome.