Havana, FL CDP Deadline and an Unanswered Callback: How to Preserve Form 12153 Rights

In Havana, FL, the safest move is to protect the Collection Due Process deadline first and treat the unanswered callback as a separate issue. If you received a final notice that triggers CDP rights, a timely signed Form 12153 or other dated written request can preserve your hearing rights even if no IRS employee has called you back yet. Under IRM 5.1.9, timeliness is evaluated separately from whether the request is complete, so do not let a pending callback cause the filing window to expire.

Why the callback should not control the filing choice

The IRS Collection Due Process rules focus on the notice you received and the date the request is filed, not on whether someone returned your call. The IRS FAQs explain that a Notice of Intent to Levy, such as LT-11 or Letter 1058, gives you a CDP window, and Letter 3172 does the same for a Notice of Federal Tax Lien filing. Waiting for a callback can be risky if the deadline is near.

IRM 5.1.9 also recognizes that if a taxpayer did not submit the CDP request timely but later asks for review for other reasons, the reason must be documented for Appeals. That is not the same as preserving full CDP rights. In other words, a callback can help with facts, but it does not protect the deadline itself.

What to send if time is running short

Form 12153 is the standard request, but IRM 5.1.9 also allows a signed written request if the form is not used. The important point is to date it and make the request unmistakable. If you are short on time, send the request with enough detail to show which notice you are challenging and whether you want the lien filing, levy action, or both reviewed.

If your request is incomplete, that does not always make it unusable. The IRM says missing items may be pulled from IRS systems when possible, and a missing daytime phone number or street address does not by itself make a request imperfect. However, the signature rules still matter. For joint tax periods, both spouses' signatures are required if both are asking for the hearing. The regulations do not allow a digital or electronic signature with a CDP request, so a valid handwritten signature is the safer choice.

Records that help preserve the issue and avoid delay

Keep the notice itself, a copy of what you sent, proof of mailing if you have it, and any notes showing when you tried to reach the IRS. If you are asking for a collection alternative, the IRS FAQs say to include financial information such as Form 433-A or Form 433-B when relevant. Those forms do not replace the hearing request, but they can reduce back-and-forth later.

Also separate the issue you want Appeals to review from the question of whether the debt is still open. A CDP hearing can discuss the amount owed only in limited circumstances. If Appeals cannot consider the underlying liability, the FAQs point to other routes such as paying in full and seeking a refund claim, requesting audit reconsideration, or pursuing an offer in compromise on doubt as to liability when appropriate. Those are different procedures, and they should not be confused with the filing deadline for Form 12153.

A practical next step before the window closes

If the deadline is still open, file the CDP request now and do not wait for the callback. If you have already mailed it, gather the notice, your copy of the request, and any financial records or account information that support the position you want Appeals to consider. If you later reach the IRS by phone, that call can help clarify missing details, but it should supplement the written filing, not replace it.

For a hypothetical example, suppose a taxpayer receives LT-11 and leaves several messages while gathering records. If the deadline is approaching, the safer decision is to submit a timely signed Form 12153 first and then follow up with additional facts. That approach preserves the procedural right while still allowing the taxpayer to explain the collection concern. It does not guarantee a favorable result, but it avoids losing the hearing window because of an unanswered callback.

Questions about The CDP deadline and an unanswered callback

Sources and related resources

• Internal Revenue Manual 5.1.9
• Collection due process (CDP) FAQs

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Top photograph: Tim Ross · Public domain.

General educational guidance. Relief and collection protections depend on the actual notices, account history, financial evidence, and applicable law. A consultation does not itself stop enforcement or preserve an appeal deadline.