Posted on

How do you request a CDP or equivalent hearing with the Office of Appeals? (Part III)

How do you request a CDP or equivalent hearing with the Office of Appeals?

(Part III)

 

Filing Form 12153, Request for a Collection Due Process or Equivalent Hearing:

 

Form 12153 is available at your local IRS Office, by calling 1-800-829-3676, or from www.IRS.gov.

 

Include a copy of your lien and/or levy notice.

 

List all taxes and tax periods included on the notice you received for which you are requesting a hearing. You are entitled to only one hearing relating to a lien notice and one hearing relating to a levy notice, for each taxable period.

 

In general, the IRS will deny a hearing request that only raises issues identified by the IRS as frivolous or that are made solely to delay or impede collection. For a nonexclusive listing of issues identified by the IRS as frivolous, see “The Truth About Frivolous Tax Arguments” on www.IRS.gov.

 

Next week – discussion on a few suggestions on filing Form 12153

(IRS Publication 1660) (TTT 03/05/19)