FACE TO FACE CDPH

IRS may claim for your CDPH that an in person hearing is  not necessary unless you claim "collection alternatives" or other accepted reasons. No law exist that says you have to include ANY reasons for your request on the Form 12153. You just request the hearing on the form, be sure & sign and date the thing (very important)& type in something like "I reserve my right to bring up any relevant issue at the hearing." 

However, the PN recommends that you include the words on your CDPH form : "I request collection alternatives...."

See the following IRS memo.

 

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