Form 12153 Taxpayer Requests: CDP/Equivalent Hearing.

You, your authorized representative, or a third-party whose property is subject to a collection action and has received a notice of their right to request a CDP or EH hearing, and may request a hearing by submitting a 形成12153“, if it is within the permitted time limit.

When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.

When tax is not paid the IRS can issue a 征, file a Notice of Federal Tax gravamen (ntfl), and your United States 护照 can be denied or revoked.

• 征费 are a legal seizure of your property or assets.
  • The IRS can issue a embargo to take funds from a bank account, Social Security benefits, wages, your car, or your home.
• The IRS can file a ntfl for unpaid tax balances.
  • The NFTL is a public record that can affect your property and assets.
• The amount owed determines if your United States passport can be denied or revoked.
  • 访问 因未缴纳某些税款而吊销或拒绝颁发护照 了解更多信息。

我们 出版物594 和 出版物1660 全面了解国税局收税流程和上诉权利。

您还可以要求 IRS 经理非正式地审查您的案件。您可以通过联系通知上列出的员工来获取经理的姓名和电话号码。IRS 员工必须向您提供其经理的姓名和电话号码。

You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid.

When you have a balance due, the IRS can continue with its collection process by

• 申请留置权, which makes claim to your assets as security for a tax debt, or
• issuing a embargo that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).

If you disagree with the collection action in the notice and received your right to request a CDP hearing.

Verify you still have time to submit the 形成12153“ 在截止日期之前。

CDP and EH hearing requests have strict time limitations and requirements.

• 他们 必须以书面形式,
• Must be signed by the taxpayer or authorized representative,
• CDP requests must be filed on or before 30-days after the date of a notice of Intent to embargo,
• CDP requests must be filed on or before 30-days after 5-business days following the filing of a Notice of Federal Tax gravamen (NFTL),
• If later than 30-days, an EH may be requested within 1-year after the date of the notice,
• Requests are made by submitting a signed 形成12153“ to request the hearing (it’s included with the notice), or
• If a written request, it must contain all information on the Form 12153 and be signed.
• The hearing request may not be considered if a frivolous position is stated or listed information is to delay or stop tax law processing.

您 can petition tax court within 30-days of the date of the Appeals determination letter for CDP hearings.

您 cannot petition tax court for EH appeal hearings, not unless the appeal was for a spousal defense in an innocent spouse case or denial of interest abatement.

You can also appeal IRS collection actions through the Collection Appeal Program (CAP).

You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:

征

• 在发出征收通知之前或之后。
• Before or 10-days after the seizure of property.
• Disallowance of a request to return embargo proceeds.
• Taxpayers claiming a embargo is erroneous before the levied proceeds are turned over to the IRS.
• Third parties claiming property was wrongfully levied before the levied proceeds are turned over to the IRS.
• Denial of a third-party property owner’s administrative claim for return of wrongfully levied property.

留置权

• 在提交联邦税收留置权通知 (NFTL) 之前或之后。
• After the filing of a special condition NFTL attaching to property held in the name of third-party (i.e., alter-ego, nominee, transferee, etc.).
• After the denial of a request for:
  • property to be discharged from a gravamen,
  • subordination of a gravamen,
  • withdrawal of a NFTL, or
  • the issuance of a certificate of non-attachment.

Installment Agreement (IA)

• When an IA is:
  • Rejected,
  • Proposed termination or terminated,
  • Proposed modification or modified.

Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes their decision regarding your case, that decision is final, and you cannot go to tax court if you disagree with the CAP decision.

If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.

注意: A conference with a manager is not required if the CAP appeal is for a proposed            modification, modified, proposed termination, terminated, or rejected installment agreements.

If you do not resolve your disagreement with the Collection manager, you may request the Independent Office of Appeals (Appeals) review your case under the Collection Appeals Program by submitting 形成9423“ to request consideration. On the 形成9423“, check the collection action(s) you disagree with and explain why you disagree.

You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about 付款计划 or 妥协提供

如果你的收入低于一定水平，你可能有资格获得 低收入纳税人诊所（LITC） representation. A list of LITC locations is in 出版物4134.

您可以完成 表格 843，退款申请和减免请求 或者向美国国税局发送一份签名的声明，解释你的理由。

有关具体说明，请参阅 注意746，有关您的通知、罚款和利息的信息（PDF）。

您可能希望检查您的预扣税，以确保您在每个支付期从您的工资支票中扣除了足够的金额，或者您已经进行了准确的预估税款支付，以确保您在年底没有欠款余额。

金额太少可能会导致税单或罚款。金额太多则意味着您在收到退税之前无法使用这笔钱。使用 国税局预扣税估算器 以确定您是否需要更改您的预扣税。