Form 12153 Collection Due Process (CDP) Hearing Response Kit

What Is Form 12153?

Form 12153 is used to request a Collection Due Process (CDP) hearing after receiving a Final Notice of Intent to Levy.

If filed within the required 30-day window, a timely CDP request generally suspends levy action while your case is reviewed.

This is the formal administrative appeal process available before the IRS proceeds with enforced collection.

When Should This Be Used?

This system applies if you received:

• CP90 – Final Notice (Individuals)

• LT11 – Final Notice (Individuals)

• CP297 – Final Notice (Businesses)

• Notice of Federal Tax Lien filing

You generally have 30 days from the date of the notice to preserve full hearing rights.

What a CDP Hearing Allows

At a CDP hearing, you may:

• Challenge the proposed levy

• Propose an Installment Agreement

• Submit an Offer in Compromise

• Request Currently Not Collectible (CNC) status

• Raise certain procedural or hardship issues

A timely request pauses levy enforcement while the hearing is pending.

Who This Is For

• Individuals facing wage or bank levy

• Businesses facing asset or receivable levy

• Taxpayers who received CP90, LT11, or CP297

• Anyone seeking to preserve appeal rights before enforcement

Who This Is Not For

• 90-Day Deficiency (Tax Court) notices

• CP75 refund review notices

• CP2000 income mismatch notices

• Early balance-due notices (CP14 / CP501 / CP503)

This applies specifically to collection enforcement stage notices.

What’s Included

• CDP Filing Planning Framework

• Form 12153 Completion Guide

• Eligibility & Deadline Tracker

• Collection Alternative Evaluation Worksheet

• Financial Documentation Organizer

• IRS Communication Log

• Submission Record Checklist

Delivered as structured digital documentation templates.

Important Notice

This product provides documentation templates and organizational tools.

It is not legal advice, tax advice, or representation.

Consult qualified professionals for legal or tax-specific guidance.

FAQ

How long do I have to file Form 12153?

You generally have 30 days from the date of your Final Notice to preserve full appeal rights.

Does filing Form 12153 stop levy action?

A timely CDP request generally suspends levy enforcement while the hearing is pending.

Can I request a payment plan during a CDP hearing?

Yes. Collection alternatives such as Installment Agreements, Offers in Compromise, and hardship status may be raised.

Is this the same as Tax Court?

No. CDP hearings are separate from Tax Court petitions related to 90-Day Deficiency Notices.

Is this legal representation?

No. This is a documentation system designed to help you organize and prepare your submission.