Where Do I Mail My Form 12153 To?

When dealing with IRS collection actions, understanding the process for requesting a Collection Due Process (CDP) hearing is crucial. This involves completing Form 12153, which is used to appeal IRS decisions regarding liens or levies on your property. However, one of the most common questions taxpayers face is where to send this form. In this article, we’ll guide you through the process of mailing Form 12153 and provide essential information about requesting a CDP hearing.

Understanding Form 12153

Form 12153 is a critical document for taxpayers who have received a Notice of Federal Tax Lien or a Notice of Intent to Levy from the IRS. This form allows you to request a hearing with the IRS Independent Office of Appeals to dispute these actions. The form requires detailed information about your tax situation, including the type of tax, tax form number, and the tax period in question. Additionally, you must provide a clear explanation of why you disagree with the IRS’s decision to file a lien or levy.

Where to Mail Form 12153?

Unlike many IRS forms, there is no single, universal address for mailing Form 12153. Instead, you should send the completed form to the address listed on the lien or levy notice you received from the IRS. This notice typically includes a specific address for submitting your request.

If you’re unsure about the correct address or need to fax your request, you can call the telephone number provided on the notice or contact the IRS at 1-800-829-1040 for assistance.

Tips for Submitting Form 12153

1. Include a Copy of Your Notice: Always attach a copy of your lien or levy notice to ensure your request is processed correctly.
2. Provide Complete Information: Make sure to fill out all required sections of Form 12153, including your contact information and the basis for your hearing requesty.
3. Consider Professional Help: If you’re unsure about the process or need assistance with your appeal, consider hiring a tax professional to help you complete the form and prepare for the hearing.

What Happens After Submitting Form 12153?

Once you’ve mailed Form 12153 to the correct address, the IRS will review your request. If your request is timely and complete, you will be scheduled for a hearing with the IRS Office of Appeals. During this hearing, you can present your case and negotiate a resolution to your tax issues.

If you miss the deadline for a CDP hearing, you can still request an Equivalent Hearing by checking the appropriate box on Form 12153.

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