IRS Form 12153 (Request for CDP Hearing) — Definition Glossary

Defined by Sarah Mitchell, CPA | Reviewed by: James Okafor, EA

Full Definition

IRS Form 12153 is the formal document used to request a Collection Due Process (CDP) hearing or an Equivalent Hearing (EH) with the IRS Office of Appeals. A CDP hearing request must be submitted within 30 days of receiving a Final Notice of Intent to Levy (CP90) or a Notice of Federal Tax Lien filing. Filing Form 12153 within the 30-day window stops levy action while the appeal is pending. An Equivalent Hearing (requested after the 30-day window but within one year) does not stop levy action and does not carry Tax Court appeal rights, but still provides access to the IRS Appeals function.

Why This Matters for Businesses With Tax Debt

Understanding IRS Form 12153 (Request for CDP Hearing) is essential for any business owner navigating IRS enforcement. This term directly affects the options available for resolving business tax debt — including whether tax debt financing is available, how lien subordination works, and what enforcement the IRS can take.

Related Terms

Collection Due Process, Final Notice of Intent to Levy, IRS Appeals

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Full Name *

Business Name *

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Type of Tax Debt *-- Select Tax Debt Type --IRS 941 Payroll Tax DebtFederal Tax LienIRS Bank Levy (Active Now)Trust Fund Recovery Penalty (TFRP)State Tax DebtOIC Bridge FinancingMultiple Types

Approximate Tax Debt Amount *-- Select Amount --$10,000 - $25,000$25,000 - $50,000$50,000 - $100,000$100,000 - $250,000$250,000 - $500,000$500,000+

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Sources: IRS.gov; Internal Revenue Code (IRC); IRS Publication 594 (The IRS Collection Process); IRS Publication 1 (Your Rights as a Taxpayer). Tax Funds is a financing marketplace — not a lender, CPA firm, or law firm. This content is for informational purposes only.