En esta noticia
The Internal Revenue Service (IRS) has broad authority to collect unpaid taxes, including the seizure of bank accounts, wages, and other property. However, taxpayers have mechanisms to challenge those actions before they take effect.
One of the most important is Form 12153, an official document that allows a request for a Collection Due Process (CDP) Hearing or, in some cases, an Equivalent Hearing (EH).
Failing to submit this form within the established deadline does not automatically trigger a seizure, but it can cause the taxpayer to lose the right to a Collection Due Process Hearing, allowing the IRS to continue with collection measures, including seizures and liens, if the legal requirements are met.
What is Form 12153?
Form 12153, called a Collection Due Process (CDP) Hearing or Equivalent Hearing (EH), is the document by which a taxpayer requests an independent review of certain collection actions initiated by the IRS.
Its purpose is to allow an independent IRS office to review the case before certain collection measures continue. Form 12153 can be used when the taxpayer receives certain IRS notices related to tax collection.
Through this process it is possible to request a hearing to discuss issues such as:
- The validity of the seizure
- The imposition of a tax lien
- Payment alternatives
- Installment agreements
- Settlement offers (Offer in Compromise)
- Other options for resolving the tax debt
IRS seizes the bank accounts and property of everyone who did not complete the form on time
The most important aspect is the deadline. If the taxpayer does not submit Form 12153 within the period indicated in the IRS notice, generally 30 days to access a Collection Due Process (CDP) Hearing, they lose that specific right. In that scenario:
- The IRS can continue with the collection procedure
- Seizures and liens may be maintained or enforced if the legal requirements are met
- The taxpayer could still request an Equivalent Hearing, but this offers more limited protection