Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Collection Due Process (CDP)

You are entitled to a CDP hearing before Appeals if the IRS sends you a notice concerning a proposed levy, a notice of levy, or a Notice of Federal Tax Lien, if such notice states you have the right to request a CDP hearing. 

CDP Procedure

  • You have 30 days to request a CDP hearing
  • Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing
    • It is important to identify all the reasons for any disagreement you have.
  • The completed Form 12153 should be sent to the same address that is shown on your CDP Notice
  • If your request is timely made within 30 days, you will be entitled to an Appeals hearing and to seek judicial review of that hearing with the Tax Court 
  • If your request is not timely, you are still entitled to request an Equivalent Hearing with Appeals within the 1-year period described in the Form 12153. However, if you still disagree with the Appeals decision in the Equivalent Hearing you have no right to judicial review by the Tax Court

For more information please refer to: