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Collection Appeals Program

If you choose to go through the Collection Appeals Program (CAP) process then you cannot go to Tax Court on the Appeals' decision.

You may go through the CAP process if you've received any one of the following notices:

  • Notice of Federal Tax Lien
  • Notice of Levy
  • Notice of Seizure
  • Denial or Termination of Installment Agreement

CAP Procedures

If your only collection contact has been a notice or telephone call:

  • Call the IRS telephone number shown on your notice
  • Explain why you disagree and that you want to appeal the decision
  • Be prepared to offer a solution
  • Before you can start the appeals process with the Office of Appeals you will need to first discuss your case with a Collections manager

If you have already been in contact with Revenue Officer:

  • Call the Revenue Office you've been dealing with
  • Explain why you disagree and that you want to appeal the decision
  • Be prepared to offer a solution
  • Before you can start the appeals process with the Office of Appeals you will need to discuss your case with a Collections manager
  • Complete Form 9423, Collection Appeals Request
  • You have 2 days from your conference with the Collections manager to submit Form 9423 to the Revenue Officer.

For more information please refer to:

 

Page Last Reviewed or Updated: 05-Nov-2014