En esta noticia
The Internal Revenue Service (IRS) has broad authority to collect unpaid taxes, including seizing bank accounts, wages, and other assets. However, taxpayers have mechanisms to challenge those actions before they take effect.
One of the most important is Form 12153, an official document that lets you request 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 levies and liens, if the legal requirements are met.
What is Form 12153?
Form 12153, called a Collection Due Process Hearing (CDP) or Equivalent Hearing (EH), is the document through 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 procedure, it is possible to request a hearing to discuss issues such as:
- The validity of the levy
- The imposition of a tax lien
- Payment alternatives
- Installment agreements
- Offer in Compromise
- Other options for resolving the tax debt
IRS seizes the bank accounts and assets of all those who did not file the form on time
The most important aspect is the deadline. If the taxpayer does not file 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
- Levies and liens may be maintained or enforced if the legal requirements are met
- The taxpayer may still request an Equivalent Hearing, but it offers more limited protection