Request for a Collection Due Process or Equivalent Hearing

Relief & Collection

Forms used to request relief, propose a way to resolve a balance, or authorize someone to represent you before the IRS.

Before you file

Always download the current revision directly from IRS.gov. Forms are revised between tax years, and filing on a superseded version is a common cause of processing delays.

If this form is part of resolving a balance, an audit or a collection notice, the way it is completed matters as much as filing it. The figures on a financial statement or an offer decide what the IRS will accept. We can review your situationbefore anything is submitted, at no cost.