How do you request a CDP or equivalent hearing with the Office of Appeals?
Other suggestions for filing Form 12153, Request for a Collection Due Process or Equivalent Hearing:
To preserve your right to go to U.S. Tax Court, you must request a CDP hearing within the time period provided by law. An Equivalent Hearing does not give you the right to go to court.
Your request for a CDP hearing must be sent to the address on the lien or levy notice and postmarked on or before the date shown in the lien notice or on or before the 30th day after the date of the levy notice.
Before you formally appeal a lien or levy notice by sending us Form 12153, you may be able to work out a solution with the Collection office that sent the notice. To do so, call the telephone number on the lien or levy notice and explain to the IRS employee listed on the notice or other representative why you disagree with the action.
If a telephone number is not shown on the notice, you can call 1-800-829-1040. This contact, however, does NOT extend the 30-day period to make a written request for a CDP hearing.
(IRS Publication 1660) (TTT 03/12/19)