IRS Form 12153

What is IRS Form 12153?  Form 12153 is used to request a Collection Due Process Hearing with the Internal Revenue Service.  If you owe taxes to the Internal Revenue Service, and the IRS issues a Final Notice of Intent to Levy, files a Notice of Federal Tax Lien or other circumstances exist, you may wish to request a Collection Due Process Hearing.  The article and video below have been prepared by a Denver tax attorney at The McGuire Law Firm and should be used for informational purposes only.  Please speak directly with a tax attorney or tax professional regarding your tax issues.

If the IRS has filed a Final Notice of Intent to Levy (Letter 1058) in regards to taxes you owe, you have the right to request a collection due process hearing.  Requesting this hearing is a right you have as a taxpayer and will act as a hold on enforcement if you make the request within 30 days of the issuance of the final notice of intent to levy.  If you do not request the hearing within 30 days, you can still have a hearing known as an equivalent hearing, but you are not guaranteed an automatic hold on enforcement as if you timely requested the collection due process hearing.  It is also important to note that the collection statute (the time the IRS has to legally enforce collection of the tax debt) does not run and is tolled once you file for the collection due process hearing and until the hearing is held a determination is made.

After you file for the hearing, you will eventually receive notice that the request has been received, and then you will receive a notice stating a hearing date with an IRS appeals officer.  An IRS appeals officer is supposed to be an impartial party and review the case in regards to whether the IRS has taken the correct steps and provided the taxpayer with due process, as well as consider collection alternatives such as an installment agreement or offer in compromise to resolve the tax debt.  Generally, the appeals hearing can be conducted via phone and you will forward certain information to the appeals officer prior to the hearing.  For example, if you owe 1040 individual income tax debts, and the hearing was set for October 15th, the appeals officer would likely request that you submit a Form 433A and a collection alternative proposal prior to the hearing and then such information and request would be discussed during the hearing.  Thus, you would submit Form 433A, along with the necessary attachments and a proposal such as an installment agreement, or you could submit the necessary documents for an offer in compromise.

A collection due process hearing is a valuable right you have as a taxpayer and can be used to your advantage when resolving a tax debt or other IRS tax problem.  Please contact The McGuire Law Firm to discuss your tax questions with an experienced Denver tax attorney.

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