Terms of Use
Please read these terms before relying on anything published here.
Informational only — not legal or tax advice
The content on this site explains IRS Form 12153, Collection Due Process hearings, and Equivalent Hearings in general terms. It is not legal or tax advice, does not create a client relationship, and should not be relied on for your specific situation without professional review.
No guarantee of outcome
Nothing on this site guarantees any result, dollar figure, or resolution. Deadlines, eligibility, and strategy depend on your particular IRS notice and account history, which must be verified before you act.
The form is free
Form 12153 is a free IRS form that a taxpayer can file without paying anyone. Any fees discussed on this site are for representation at the hearing and the work surrounding it — not for the form.
Accuracy and changes
We work to keep the content accurate and current, but tax law and IRS procedures change. We may update or correct content at any time without notice.
Ownership
This website is written, edited, monitored, controlled, and owned by Calculus Tax (calculustax.com). Calculus Tax is a private tax representation firm and is not affiliated with the Internal Revenue Service or any government agency.