IRS Collection Due Process (CDP) hearing: Form 12153

The short answer

A Collection Due Process (CDP) hearing is a formal opportunity to ask the IRS Independent Office of Appeals to review a qualifying lien filing or levy action. A timely request generally protects against levy for the periods appealed, suspends the collection period, and preserves a route to Tax Court review of the determination. Those consequences distinguish CDP from a quick informal call, CAP or a late equivalent hearing.

Start with the actual notice and the printed hearing-request deadline. Form 12153 requests either CDP or an equivalent hearing, but using the same form does not make the rights identical. A request must be timely and meet the applicable requirements to receive CDP treatment.

Which notices can offer CDP rights

Common examples include LT11, Letter 1058 and CP90 for levy-related rights, and Letter 3172 after a Notice of Federal Tax Lien filing. Read the exact notice and periods. Do not replace one code's instructions with another's merely because both mention collection.

CP504 is not automatically the notice offering the ordinary pre-levy CDP hearing. It is serious and may involve state-refund levy and other collection consequences; prior notices and exceptions matter. Do not wait for another letter on the assumption that the IRS has no enforcement authority.

A lien is a legal claim against property; a levy takes property. CDP can address the filing of a lien notice as well as qualifying levy actions, but the timing and requested remedy differ. Ask whether you are challenging a filed lien, a proposed levy, an existing levy, or more than one action.

The lien deadline is not simply thirty days from the letter

For a levy CDP notice, the request period is generally 30 days from the notice date. Use the actual printed last day and current instructions, not an assumed date of receipt or a generic deadline calculator.

For a filed lien notice, the hearing-request period generally runs through the 30-day period beginning after the end of the five-business-day period following the lien notice filing. That is why a universal “30 days from Letter 3172” rule is unreliable. Publication 1660 describes the different lien and levy procedures.

If notices show inconsistent dates or the deadline may already have passed, act promptly and obtain qualified help. Preserve the envelope, notice, mailing evidence and actual request. An equivalent hearing may remain possible, but it does not carry the same protections and should not be chosen by accident.

What to submit

Use current Form 12153, identify the taxpayer and affected periods, select the lien and/or levy issue, explain the reasons for disagreement, sign it as required and send it to the hearing-request destination on the notice. That can differ from the payment address. Keep proof of the date sent and a copy of the complete request.

State a real issue and a proposed solution where possible: an affordable installment agreement, CNC hardship treatment, an offer in compromise, a payment-credit error, or an appropriate lien remedy. Unsupported “I disagree” wording is not a good substitute for describing the dispute.

Financial information is often needed to evaluate an alternative. Form 12153 says submitting the financial statement with the initial request is not required, although early submission can speed consideration. Do not miss the hearing deadline while waiting for every bank statement. Ask how to supply the remaining documents and respond to subsequent information deadlines.

The model explanation for Form 12153 can help organize your reasons. It does not replace the form, required signatures, actual deadline or proper delivery.

What Appeals can consider

Appeals reviews collection issues and proposed alternatives, including whether collection is appropriate under the circumstances. It can consider the existence or amount of the underlying tax only in limited circumstances, generally where you did not receive a notice of deficiency or have another prior opportunity to dispute the liability. CDP is not an unrestricted second audit appeal.

Provide the evidence and issues you want considered during the hearing process. Publication 1660 warns that later court review may be limited by what was raised and what evidence was provided to Appeals. Keep organized copies and do not assume a later judge will simply begin the financial review again from scratch.

You may represent yourself or arrange qualified representation. If the case includes disputed liability, bankruptcy, spouse relief or a serious timing issue, professional advice can be especially important. The IRS's official appeal materials also describe Low Income Taxpayer Clinics for eligible people.

Protections and their limits

A timely CDP request generally prohibits levy for the appealed periods while the relevant process is pending, with exceptions. It does not automatically withdraw a lien, cancel tax, or guarantee release of an already served levy. The request also suspends the IRS's collection period; more review time can mean more time for the IRS to collect later.

At the end, Appeals generally issues a determination. If you disagree, read that letter's Tax Court petition instructions immediately. Do not substitute a new letter to Collection for the required court filing. A timely hearing request and a timely court petition are separate steps.

What to do this week

1. Identify the exact notice, action, tax periods and printed request deadline.
2. Gather the relevant assessment, payment, lien or levy records.
3. Submit a complete, signed hearing request to the confirmed destination and preserve mailing proof.
4. Prepare the proposed alternative and supporting financial records without missing the initial deadline.
5. Track every subsequent information request and determination date in the communication log.

Is a phone call enough?

Do not rely on a general call to preserve a formal CDP hearing request. Follow the notice's written-request instructions and retain evidence of submission, even while speaking with Collection about a solution.

Is CDP the same as CAP?

No. CAP covers a broader range of specific collection actions and often moves faster, but it does not provide judicial review of the CAP decision or permit a challenge to the underlying tax liability. Protect any CDP rights separately.

Read the related chapter

The book provides broader context in the related chapter. For other options, browse the resolution option guides.

Official sources and review status

IRS sources checked October 30, 2026 (US Eastern time). Prepared by the TaxRZR editorial team; professional review is pending. This is general federal tax education, not a recommendation or eligibility decision for your case.

• Form 12153 and CDP/equivalent hearing instructions
• Publication 1660: Collection Appeal Rights
• IRS: Preparing a request for collection appeals

See Source Notes for dated editorial changes. Verify current IRS instructions and your actual notice before acting.