Can I fax Form 12153 to the IRS?

Only if the IRS notice you received lists a fax number — there is no single public fax line for Form 12153. Publication 1660 says to send the request to the address shown on your lien or levy notice. Use a fax number only if your specific notice provides one; otherwise send it to the address on your notice (per irs.gov).

Where do I send Form 12153?

Send Form 12153 to the address shown on your lien or levy notice. There is no single nationwide address or fax number — routing depends on the IRS office that issued your notice. If your notice lists a fax number, you may fax it instead.

What is the deadline to file Form 12153?

The deadline is strict. For a Notice of Federal Tax Lien, your request must be postmarked on or before the date shown in the lien notice (generally 30 days after the 5-day notice period). For a levy notice, you generally must request the hearing within 30 days of the date of the notice. Meeting this deadline is what preserves your right to take the case to the U.S. Tax Court if you disagree with the Appeals decision.

What happens if I miss the 30-day deadline?

If you miss the Collection Due Process (CDP) deadline, you can still request an Equivalent Hearing within one year, but you lose the right to seek U.S. Tax Court review of the Appeals decision. Form 12153 is used for both a CDP hearing and an Equivalent Hearing — check the appropriate box and file as soon as possible.

Should I keep proof that I sent Form 12153 on time?

Yes. Because the deadline is what preserves your Tax Court rights, keep proof of timely submission — a certified mail receipt with a postmark, or a fax confirmation showing the date and time. If you fax it to a number listed on your notice, save the delivery confirmation.

Where to Send IRS Form 12153 (2026) — CDP Hearing Request

At-a-Glance: Form 12153

Where to Send

Address on your lien or levy notice

Deadline

30 days — strict (preserves Tax Court rights)

Form Purpose

Request a CDP or Equivalent Hearing

Public Fax Number

None — fax only if your notice lists one

Watch the deadline

For a lien notice, your Form 12153 must be postmarked on or before the date shown in the lien notice. For a levy notice, you generally must request the hearing within 30 days of the date of the notice. Meeting this deadline is what preserves your right to take the case to the U.S. Tax Court. File as soon as possible and keep proof of timely submission.

Where to send Form 12153

Send it to the address shown on your lien or levy notice. There is no single public fax number for Form 12153 — routing depends on the IRS office that issued your notice. Use a fax number only if your specific notice provides one.

Per IRS Publication 1660: "send it to the address shown on your lien or levy notice."

What Is Form 12153?

Form 12153, "Request for a Collection Due Process or Equivalent Hearing," lets you ask the IRS Independent Office of Appeals to review a Notice of Federal Tax Lien or a levy before — or shortly after — the IRS acts. A Collection Due Process (CDP) hearing gives you a chance to propose collection alternatives (such as an installment agreement or offer in compromise) and, importantly, preserves your right to seek U.S. Tax Court review if you disagree with Appeals.

Where to Send Form 12153

There is no nationwide address and no single public fax number for Form 12153. IRS Publication 1660 (Collection Appeal Rights) tells you to:

•Send it to the address shown on your lien or levy notice. The notice that triggered your appeal routes your request to the correct office.
•Fax only if your notice provides a fax number. Some notices include a fax line; if yours does, you may fax the request instead of mailing it.
•Keep a copy of the completed form and your proof of timely submission.

Direct from IRS Publication 1660

"send it to the address shown on your lien or levy notice."

Source: IRS.gov — Publication 1660 (p1660.pdf). Always verify against your own notice before sending. Last verified: June 2026.

Where to send IRS Form 12153 CDP hearing request
Detail	Form 12153
Where to send	The address shown on your lien or levy notice
Public fax number	None — fax only if your notice lists a number
Deadline	Postmark by the date in the lien notice, or within 30 days of a levy notice
Last verified	June 2026

How to Complete & File Form 12153

Enter your taxpayer information

Provide your name, address, SSN or EIN, the tax periods, and the type of tax at issue — copy these from your lien or levy notice.

Check the hearing type and your basis

Indicate whether the request is for a lien, a levy, or both, and explain why you disagree or what collection alternative you propose (installment agreement, offer in compromise, currently-not-collectible, innocent spouse relief).

Sign and date — before the deadline

Both spouses must sign for a joint liability. File so it is postmarked by the date in the lien notice, or within 30 days of a levy notice, to preserve your Tax Court rights.

Send it to the address on your notice

Mail it to the address on your lien or levy notice (or fax it if your notice lists a fax number). Keep proof of timely submission — a certified mail receipt or fax confirmation.

Does your lien or levy notice list a fax number?

If your notice provides a fax number, FaxFlow lets you fax Form 12153 from your phone or computer with a timestamped delivery confirmation — useful proof when the deadline matters. There is no single public fax line for this form, so always use the number on your own notice.

Send a Fax Online

FAQ Section

Can I fax Form 12153 to the IRS?
Only if the IRS notice you received lists a fax number — there is no single public fax line for Form 12153. Publication 1660 says to send the request to the address shown on your lien or levy notice. Use a fax number only if your specific notice provides one; otherwise send it to the address on your notice (per irs.gov).
Where do I send Form 12153?
Send Form 12153 to the address shown on your lien or levy notice. There is no single nationwide address or fax number — routing depends on the IRS office that issued your notice. If your notice lists a fax number, you may fax it instead.
What is the deadline to file Form 12153?
The deadline is strict. For a Notice of Federal Tax Lien, your request must be postmarked on or before the date shown in the lien notice (generally 30 days after the 5-day notice period). For a levy notice, you generally must request the hearing within 30 days of the date of the notice. Meeting this deadline is what preserves your right to take the case to the U.S. Tax Court if you disagree with the Appeals decision.
What happens if I miss the 30-day deadline?
If you miss the Collection Due Process (CDP) deadline, you can still request an Equivalent Hearing within one year, but you lose the right to seek U.S. Tax Court review of the Appeals decision. Form 12153 is used for both a CDP hearing and an Equivalent Hearing — check the appropriate box and file as soon as possible.
Should I keep proof that I sent Form 12153 on time?
Yes. Because the deadline is what preserves your Tax Court rights, keep proof of timely submission — a certified mail receipt with a postmark, or a fax confirmation showing the date and time. If you fax it to a number listed on your notice, save the delivery confirmation.

Need to send a tax document by fax?

When your IRS notice provides a fax number, FaxFlow sends it securely from any device with a timestamped confirmation.

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⚠️ Disclaimer

FaxFlow is not affiliated with or endorsed by the IRS. Fax numbers, addresses, and filing rules change often and may be outdated or incorrect here — always verify against the official IRS website (irs.gov) before sending. This page is for general information only and is not tax, legal, or financial advice; consult a qualified tax professional for your situation.