How to Fax Form 12153
The IRS publishes no fax number for Form 12153. To fax it, the form says to call the number on your collection due process (CDP) notice.
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The hearing request address
Send the completed form to the address for requesting a hearing shown on your lien or levy notice, not the payment address, and include a copy of the notice. The form prints no fax number. Its instruction is to call the phone number on the notice, or (800) 829-1040, if you are not sure of the correct address or if you want to fax your hearing request.
Hearing deadlines
Publication 1660 sets the date for a timely hearing:
- Levy notice (LT11 or L-1058): the request must be postmarked on or before the 30th day after the date of the levy notice. The count runs from the date on the notice, not the day it reached you.
- Lien notice: Letter 3172 gives you 30 days, and the request must be postmarked on or before the date shown in the lien notice.
A later request can ask for an equivalent hearing, and you must check the box in item 2 on the form. That deadline is one year from the date of the CDP levy notice, or one year plus five business days from the filing date of the Federal Tax Lien. An equivalent hearing does not prohibit levy or suspend the 10-year period for collecting your taxes, and you cannot go to court to contest Appeals' decision.
Keep a copy of your hearing request and proof of the date you sent it.
Faxing Form 12153
Save the signed form and a copy of your notice as one PDF, or photograph the pages. Upload them, enter the fax number the IRS gave you, and send. Your delivery confirmation is a timestamped record that the IRS fax line took every page. A fax does not get the mailing-date protection a postmark gets.
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Frequently Asked Questions
What is the fax number for Form 12153?
The IRS publishes none. Form 12153 says to call the phone number on your notice, or (800) 829-1040, to confirm the address or to fax the hearing request.
Where do I send Form 12153?
To the address for requesting a hearing shown on your lien or levy notice, not the payment address, with a copy of the notice.
How long do I have to request a CDP hearing?
For a levy notice, the request must be postmarked on or before the 30th day after the date of the levy notice. For a lien notice, Letter 3172 gives you 30 days, and the request must be postmarked on or before the date shown in the lien notice. After that, an equivalent hearing can be requested within one year from the date of the CDP levy notice, or one year plus five business days from the filing date of the Federal Tax Lien.
What do I give up with an equivalent hearing?
An equivalent hearing does not prohibit levy or suspend the 10-year period for collecting your taxes, and you cannot go to court to contest Appeals' decision. To ask for one, check the box in item 2 of the form.
What should I send with Form 12153?
A copy of your notice. If you want to discuss an installment agreement or an offer in compromise, or you are unable to pay, Form 433-A or 433-B as well. The form says this is not required, but that early submission will help you obtain the quickest resolution of your case. To claim innocent spouse relief on this form, you must complete Form 8857 for the request to be considered. See the Form 8857 guide.
More guides: How to fax the IRS · Form 433-D