How do you request a CDP or equivalent hearing with the Office of Appeals?
Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing, or other written request with the same information and send it to the address shown on your lien or levy notice. My suggestion is to use the form to prevent missing information and missing the time line.
To request an equivalent hearing, you must check the Equivalent Hearing box on line 7 of Form 12153, or if you don’t use Form 12153 write that you want an equivalent hearing if the CDP hearing request is late. Your goal is a Collection Due Process but if you miss the deadline, you have another option – Equivalent Hearing.
If you received both a lien and a levy notice, you may appeal both actions by checking the boxes on line 6 of Form 12153 or if you don’t use Form 12153, you may appeal both actions in one written request. You must identify your alternatives to, or your reasons for disagreeing with, the lien filing or the levy action.
Next week discussion – Alternatives or reasons for disagreeing to the lien or levy action.
(IRS Publication 1660) (TTT 02/19/19)