What Form 12153 does
Form 12153 requests a Collection Due Process (CDP) or equivalent hearing after an IRS notice offering that appeal right. The notice and the form govern where and when to send the request. A timely CDP hearing has rights that an equivalent hearing after the deadline may not.
Check the form before faxing
- Read the deadline and response instructions on your CDP notice. A timely CDP hearing request is generally due within 30 days of the notice; the specific notice controls.
- Complete the reason for your disagreement, include a copy of the CDP notice, and sign the request. For a joint request, both taxpayers sign; a representative signing needs Form 2848 on file or included.
- Call the number on the CDP notice, or the IRS number on Form 12153, to obtain the appropriate office’s fax number before sending.
Where to fax Form 12153
Form 12153 does not publish one fax number for every hearing request. It says to use the hearing-request address on the CDP notice, not the payment address, and to call the IRS if you want to fax the request.
Do not guess a number from another IRS form or office. Confirm the fax destination with the office handling your notice and keep a record of that instruction and your timely transmission.
Check the current IRS Form 12153 and hearing instructions (opens in a new tab)Send your completed form
Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.
Send Form 12153OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.
After the fax is delivered
Keep the notice, hearing request, fax delivery record, and any IRS fax-routing instruction. Contact the IRS office handling the notice to confirm receipt and processing; delivery alone does not establish a timely accepted CDP request.
Questions about Form 12153
What is the fax number for Form 12153?
There is no single published fax number on the form. Call the number on your CDP notice, or the IRS number printed on Form 12153, and ask for the fax number of the appropriate office.
Does an equivalent hearing give the same rights as a timely CDP hearing?
No. The IRS form explains that an equivalent hearing does not stop levy or provide the same Tax Court review rights as a timely CDP hearing.