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After completing Form 12153, youll mail it to the address listed on the IRS notice or letter you received notifying you of your right to a CDP hearing. If you want to submit the form by fax or arent sure which address to use, you can call the telephone number on the IRS notice or call 1-800-829-1040.
You are entitled to propose collection alternatives, such as entering into an installment agreement or an offer-in-compromise, for consideration by Appeals in the hearing. It may be necessary for you to submit financial information or tax returns to qualify for such collection alternatives.
A CDP hearing is an opportunity to discuss alternatives to enforced collection and permits you to dispute the amount you owe if you have not had a prior opportunity to do so.
Collection Appeals Program. CDP allows the taxpayer to request a hearing so they can have the IRS Office of Appeals review a collection action. Generally speaking, CDP is available to the taxpayer if the IRS sends them any of the following: Notice of Federal Tax Lien Filing and Your Right to a Hearing.
The main distinction between the Collection Due Process hearing and a Collection Appeal Process is that with the Collection Appeal Process, you are disputing the actual collection action such as a lien, levy, or seizure.
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In a CDP hearing, the taxpayer can: Request an alternative collection method, such as a tax payment plan. Raise an Innocent Spouse Defense. Argue for abatement of interest and penalties.
If you do not resolve your disagreement with the Collection manager, you may submit a written request for Appeals consideration, preferably by completing Form 9423, Collection Appeal Request. This form is available at your local IRS office, by calling 1-800-829-3676, or from .IRS.gov.

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