IRS Form 12153 can be filed to request a Collection Due Process Hearing and exercise your rights as a taxpayer. If you have questions regarding a tax matter with the IRS or another tax matter, please contact The McGuire Law Firm to speak with a Denver tax attorney. You can visit the firm's website at: http://jmtaxlaw.com/ Click for more information on a CDP Hearing: http://jmtaxlaw.com/tax-attorney-discusses-a-collection-due-process-hearing/