Irs form 12153 fill in 2006-2025

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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.
You may use Form 56 to: Provide notification to the IRS of the creation or termination of a fiduciary relationship under section 6903.
Use Form 8822-B to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party.
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.
As stated at the top of the printed form, it should not be attached to the return and so must be mailed separately to the IRS. You cannot electronically file Form 8822.
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To change your address with the IRS, you may complete a Form 8822, Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) and/or a Form 8822-B, Change of Address or Responsible Party Business and send them to the address shown on the forms.
Use Form 8822-B to report changes to your responsible party, address or location. Changes in responsible parties must be reported to the IRS within 60 days.
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. Challenge the underlying tax debt (in some circumstances) Argue against the filing of tax lien,

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