Locate the right and response instructions
Highlight the language describing a hearing or appeal and record the deadline and submission destination. IRS Collection Due Process guidance describes Form 12153 for applicable notices. Use the notice and form instructions together, and ask for review if the procedure is unclear. A payment address may differ from the hearing-request destination, so preserve the instructions you are following.
Explain the issue with relevant evidence
State which collection action you question and why. If you are seeking an alternative based on finances, organize income, assets, and expense information. If you question the amount itself, ask whether that issue can be considered in the particular hearing; the ability to contest underlying liability is limited in some circumstances. Keep the explanation factual and supported by the relevant account records.
Track the request after submission
Keep the completed request, attachments, and evidence of delivery. Record later agency contacts and any additional information requested. Ask who will represent you, the authorization required, and the scope of professional work before hiring assistance. Continue monitoring other filing and payment duties. A hearing request starts a process; its outcome and any later review rights need separate attention.
Your action checklist
Use the checks to plan. Do not send sensitive documents through this website.
Questions people ask
Can every hearing challenge the original tax calculation?
No. IRS guidance limits when underlying liability can be raised in Collection Due Process. Review the circumstances and ask which other procedures may apply if that issue cannot be considered.
Is requesting a hearing the final resolution?
It begins a review process. Track the agency’s requests and decision, and have any remaining response or review deadlines explained when correspondence arrives.
Official resources
Agency rules and your facts control. Review current guidance before acting.