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Request for Hearing to Contest Levy

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STATE OF NORTH CAROLINA

County

Court File No.

IV-D Case No.

In The General Court Of Justice

District Court Division

Name Of Obligee

ORDER ON HEARING TO CONTEST LEVY ON

FINANCIAL INSTITUTION ACCOUNT(S)

VERSUS

Name Of Obligor

G.S. 110-139.2

The court makes the following findings of fact and conclusions of law based on the record and the evidence presented.

FINDINGS

1. This matter is before the Court pursuant to a Request For Hearing To Contest Levy On Financial Institution Account(s) For Non-Payment Of Court-Ordered Child Support.

2. The IV-D Agency in the county where the child support order was entered was properly served with the request for a hearing.

3. a. The Notice Of Intent To Levy On Financial Institution Account(s) was properly served on the Obligor on (date)

b. The Obligor received notice of the IV-D agency's intent to levy the financial instituion account and desired to waive service of process and proceed with the hearing to contest this levy.

4. Present at the hearing were the:

Obligor or other person requesting hearing, represented by

Obligor or other person requesting hearing did not appear.

IV-D Agency, represented by

IV-D Agency did not appear.

5. The person requesting the hearing is is not the person subject to the child support order.

6. At the time of the Notice Of Intent To Levy On Financial Institution Account, the Obligor:

was was not in arrears in an amount equal to at least the amount of support owed for six (6) months, or $1,000.

7. The Obligor is is not obligated to pay child support in the amount shown below. As of the date of the Notice Of Intent To Levy On Financial Institution Account(s), the Obligor was in arrears as shown below.

Amount Of Support Obligation

$

Date Of Support Order

Amount Of Past Due Support

$

As Of

8. Other findings:

CONCLUSIONS

1. This matter is properly before the court and the court has jurisdiction over the parties and the subject matter.

2. The IV-D agency is is not entitled to a lien against the obligor's financial institution account(s).

3. The Obligor's financial institution account(s) named below should should not be levied to satisfy the child support arrears certified to the Obligor and the Obligor's financial institution in the amount shown below.

Amount Of Arrears

$

4. Other conclusions:

ORDER

It is Ordered that:

1. The motion is denied and the IV-D agency may receive all funds subject to the levy.

2. The motion is allowed, the levy is dissolved, and the IV-D Agency shall so notify each affected financial institution.

Date Signed

Name Of Presiding Judge (Type Or Print)

Signature Of Presiding Judge

AOC-CV-644, Rev. 11/08

© 2008 Administrative Office of the Courts

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What the Request for Hearing to Contest Levy Is

A Request for Hearing to Contest Levy (commonly filed on IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing) asks the IRS to review a notice of intent to levy or other collection action. It initiates a Collection Due Process (CDP) or equivalent hearing before the IRS Office of Appeals and preserves administrative appeal rights under Internal Revenue Code procedures (see IRC §6330). The request must include the taxpayer's identifying information, the notice being contested, grounds for relief, and supporting documents so Appeals can evaluate collection alternatives such as installment agreements, offer in compromise, or release of levy.

Why filing this request matters

Filing a timely Request for Hearing to Contest Levy preserves your statutory appeal rights under IRC §6330, generally delays levy enforcement while Appeals considers the case, and gives you a formal opportunity to present collection alternatives.

Why filing this request matters

Who commonly prepares this request

Typical filers include individuals, small businesses, and authorized representatives who want to stop or modify IRS collection actions.

  • Individual taxpayers with wage or bank levies seeking suspension or release of the levy.
  • Tax professionals (CPAs, enrolled agents, tax attorneys) submitting the request on behalf of clients.
  • Business owners contesting levies that threaten operations or cash flow.

Representatives should include Form 2848 or proper authorization when filing; incomplete authorization can delay processing.

Essential information to include

Taxpayer Name: Full legal name as on IRS records
Taxpayer Identification: Social Security Number or EIN
Notice Details: Notice number and mailing date
Contact Address: Current street address and ZIP
Representative: If applicable, Form 2848 attached
Basis for Contest: Clear statement of disputed grounds

Consequences of an incorrect or late request

Missed Deadline: Loss of CDP rights if not timely filed
Continued Levy: IRS may proceed with seizure or offset
Interest and Penalties: Ongoing accrual on unpaid taxes
Rejected Filing: Incomplete forms delay Appeals review
Evidence Gaps: Lack of supporting docs weakens arguments
Authority Limits: Appeals cannot re‑weigh computational accuracy

Step-by-step: prepare and file your request

Follow these core steps to prepare a complete Request for Hearing to Contest Levy and reduce processing delays.

  • 01
    Identify Notice: Locate IRS notice number and date from the levy notice
  • 02
    Complete Form 12153: Provide taxpayer info, issues disputed, and requested relief
  • 03
    Attach Evidence: Include proof of payments, collection alternatives, and financial data
  • 04
    Submit to Appeals: Send request to the Appeals address on the notice

Where and how to submit the request

The correct destination depends on the notice: use the Appeals address listed on your IRS notice or the address provided in Form 12153 instructions.

  • Mail: Send to the Appeals office address on the levy notice
  • Fax: Use the fax number provided on the notice when permitted
  • Representative: Authorized representative may file with Form 2848 attached
  • Electronic: Some representatives use secure e‑submission per IRS guidance

Configuring an online filing and review workflow

When assembling the request electronically, design a clear workflow that collects identification, authorization, attachments, and routing to Appeals.

Field Configuration
Taxpayer ID Required, masked entry for SSN/EIN
Authorization Upload Form 2848 when representative signs
Supporting Docs Accept PDF/JPEG; limit size per system
Routing Route to tax pro then to Appeals upload

Digital submission requirements and compatibility

Electronic filing requires a secure PDF workflow, reliable audit trail, and signer authentication consistent with ESIGN and UETA.

  • File Formats: PDF/A or searchable PDF accepted
  • Authentication: Email link, SMS code, or stronger methods
  • Audit Trail: Timestamp, IP address, and signer actions

Key timing rules and expectations

Timely filing is critical: a Request for Hearing to Contest Levy must generally be filed within the statutory window identified on the IRS notice to preserve CDP rights.

30‑Day CDP Deadline:

File within 30 days of the Notice of Intent to Levy (IRC §6330)

Suspension Effect:

Timely request typically halts levy pending Appeals review

Appeals Response:

Appeals issues determination after review; timing varies

Tax Court Petition:

If dissatisfied, file Tax Court petition as provided by statute

Late Filings:

Late requests may forfeit CDP protections; consider other remedies

Milestones in the contest‑of‑levy process

Track these sequential milestones from notice receipt through final resolution to manage deadlines and evidence collection.

01

Notice Received

Record the notice date and preserve the original notice

02

Request Filed

Submit Form 12153 within the 30‑day statutory window

03

Appeals Review

Provide documentation; Appeals evaluates collection alternatives

04

Determination Issued

Appeals issues written determination and next-step options

Core elements of a complete request package

A professional Request for Hearing to Contest Levy organizes identity, authority, factual support, and relief requested so Appeals can evaluate whether collection should continue or alternative arrangements are appropriate.

Cover Letter

Briefly explain the request, reference notice identifiers, and list enclosed supporting documents so Appeals can quickly identify the case and scope of dispute.

Form 12153

Complete all required blocks on the IRS Form 12153, including taxpayer identification, explanation of why the levy is incorrect or inappropriate, and the relief or collection alternative requested.

Supporting Documentation

Attach bank statements, proof of payments, financial statements, and correspondence that substantiate your dispute or ability to pay under a proposed plan.

Authorization

If a representative files, include a signed Form 2848 or power of attorney showing authority to act and receive confidential tax information.

Proof of Service

Include certified mail receipt, fax confirmation, or e‑submission certificate showing the filing date and transmission path to Appeals.

Signed Declaration

Include a dated signature block certifying statements are true; for electronic signatures, ensure the signing method meets ESIGN/UETA attribution requirements.

Representative examples of contested levy filings

Two concise scenarios illustrate typical filings and practical documentation choices when contesting a levy.

Individual Taxpayer

A single taxpayer received a Notice of Intent to Levy following unreported income

  • Filed Form 12153 within 30 days and attached bank records
  • Appeals evaluated collection alternatives and approved an installment agreement after documentation showed hardship and reasonable payment ability.

Small Business

A small LLC faced a payroll tax levy threatening operations

  • The owner submitted Form 12153 with payroll records and cash‑flow projections
  • Appeals negotiated a short‑term hold and a structured payment plan preserving business continuity.

Typical eSignature pricing and capability snapshot

Compare common plan criteria useful for preparing and submitting Requests for Hearing to Contest Levy. signNow appears first per comparator convention.

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Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial No No Yes, limited Yes, limited
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Frequently asked questions and clarifications

Answers to common questions about preparing, signing, and submitting a Request for Hearing to Contest Levy and expectations from the Appeals process.


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