About this Form 12153 resource
We charge for the hearing, not the form.
Who we are
Calculus Tax is a private tax representation firm based in Los Angeles, CA. Since 2013 we have represented taxpayers in tens of thousands of cases, including Collection Due Process and Equivalent Hearings before the IRS Independent Office of Appeals.
Under CAF and IRS Circular 230, Calculus Tax is authorized to represent clients in all tax matters before the IRS.
Office: 1050 W Alameda Ave, Suite 325, Burbank, CA 91506.
Our philosophy
Form 12153 is free. Anyone can file it. What decides a case is the work that follows: reading the account transcripts, weighing the collection statute, choosing the right alternative, and preserving every issue for Tax Court. That is what we charge for — the hearing, not the form.
We position against “pennies on the dollar” marketing and against firms that file the form reflexively and go quiet. If a CDP request is not the right move for your CSED, we will tell you.
Editorial control and ownership
This website is written, edited, monitored, controlled, and owned by Calculus Tax (calculustax.com). Contact information for questions about the ownership, editorial standards, and trustworthiness of this site is available at calculustax.com.
Not affiliated with the IRS
Calculus Tax is a private tax representation firm and is not affiliated with the Internal Revenue Service or any government agency.
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