Understand the rights attached to a collection notice

What the IRS guidance explains

Certain lien and levy notices provide Collection Due Process hearing rights. Form 12153 is used for an applicable CDP or equivalent hearing request, and strict timing and submission rules apply. The correct destination can differ from the payment address. Read the notice and current form instructions closely. Whether the hearing can consider the underlying tax amount is limited by the rules and the case history.

Keep the hearing instructions with the notice

Record the notice type, date, response period, and submission destination. Keep the applicable form instructions beside it. A hearing request should not be treated as ordinary payment correspondence; the proper procedure needs careful attention.

Prepare a brief list of issues and proposed supporting records for review. Ask which issues the hearing can consider in light of the account history. Preserve a complete copy and submission proof. A referral call or general objection is not automatically the required hearing request.

Prepare the working record

Use this guide’s interactive checklist to organize the specific task. On your printed copy, note the source of each document and the date. Treat a missing item as a question to resolve; do not fill in an uncertain figure merely to make the packet look finished.

Before sharing evidence, verify the recipient and a secure delivery method. Keep a record of what you provided, when, and which question it addresses. Preparation helps explain the facts; it does not determine tax liability, approve relief, or extend an official deadline.

Your practical checklist

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