Review of IRS Form 12153: Collection Due Process Hearings for Ohio Taxpayers

Review of IRS Form 12153: Collection Due Process Hearings for Ohio Taxpayers

IRS Form 12153 is filed with the Internal Revenue Service to request a Collection Due Process (CDP) Hearing or an Equivalent Hearing. This article provides an overview of Form 12153 and explains the circumstances under which it may benefit taxpayers in Columbus, Ohio, and throughout OH.

What Is IRS Form 12153?

IRS Form 12153 is titled “Request for a Collection Due Process Hearing or Equivalent Hearing.”

When a taxpayer owes taxes to the IRS, Form 12153 allows the taxpayer to formally request a hearing with the IRS Appeals Office.

This hearing can provide an opportunity to propose and potentially finalize a resolution with the IRS and, in certain cases, prevent enforcement actions such as levies or garnishments.

When Should a Taxpayer File Form 12153?

The most common reason to file Form 12153 is in response to a Final Notice of Intent to Levy issued by the IRS.

When a taxpayer owes taxes and has not resolved the liability or entered into an agreement, the IRS may issue this final notice. If no agreement is proposed or finalized within 30 days of receiving the notice, the taxpayer becomes subject to enforcement actions, including:

• Bank levies
• Wage garnishments
• Potential seizure of assets

If a taxpayer in Ohio or Columbus, OH files Form 12153 within 30 days of the date on the Final Notice of Intent to Levy, an automatic stay on enforcement applies until the hearing is held. This pause can be beneficial while the taxpayer gathers documentation and prepares a proposed resolution.

Additionally, if a taxpayer defaults on an installment agreement and the IRS issues a notice of intent to levy, Form 12153 may also be filed.

What If Form 12153 Is Not Filed Within 30 Days?

If Form 12153 is not filed within the 30-day window, the taxpayer may still submit the form, but the request will be treated as an Equivalent Hearing.

An Equivalent Hearing:

• Does not guarantee a stay of enforcement
• Transfers the case to the IRS Appeals Office
• Often results in limited or no enforcement activity, though this is not guaranteed

What Happens After Filing Form 12153?

After Form 12153 is filed, the taxpayer will receive confirmation from the IRS Appeals Office that the request has been received.

The IRS will then assign an appeals officer, who will issue notice of an initial hearing.

At this stage, the taxpayer may be asked to provide:

• Financial information
• Supporting documents
• Materials necessary to propose a resolution

Can a Business File Form 12153?

Yes. A business may request a Collection Due Process Hearing or an Equivalent Hearing by filing Form 12153, and the same general procedures apply.

However, if a business owes 941 employment taxes and is not compliant with required federal tax deposits at the time of the request, the automatic stay on enforcement may not apply. The IRS seeks to prevent additional tax liabilities from accruing while a hearing is pending.

Are There Any Disadvantages to Filing Form 12153?

One primary disadvantage of requesting a Collection Due Process Hearing is that the IRS collection statute is tolled.

This means the 10-year period the IRS has to collect the tax stops running while the CDP process is ongoing.

This tolling does not apply to Equivalent Hearings.

In some cases—such as when the IRS still has many years left to collect—this may not be significant. However, if a taxpayer has a shorter remaining collection period, it may be important to carefully consider whether requesting a CDP hearing is appropriate.

Speaking With a Tax Attorney About IRS Form 12153

If you or your business in Columbus, Ohio, or elsewhere in OH has received a Final Notice of Intent to Levy, or if filing Form 12153 may be beneficial, it may be advisable to discuss your specific circumstances with a tax attorney.

A tax attorney at the McGuire Law Firm can help evaluate whether a Collection Due Process Hearing or an Equivalent Hearing is appropriate and guide you through the process. Contact us today to discuss your situation.