COLLECTION APPEALS PROGRAM (CAP)

  • MORE AVAILABLE THAN CDP.
  • CANNOT PETITION TAX COURT IF APPEAL IS DENIED.

CAN APPEAL

  • NOTICE OF FEDERAL TAX LIEN (BEFORE OR ATER LIEN IS FIELD)
  • NOTICE OF LEVY.
  • SEIZURE OF PROPERTY.
  • DENIAL OR TERMINATION OF AN IA.

HOW TO APPEAL

IF YOU RECEIVED A NOTICE OR TELEPHONE CALL:

  • CALL IRS, EXPLAIN THE ACTION YOU DISAGREE WITH, AND OFFER A SOLUTION;
  • IF YOU CANNOT REACH AGREEMENT, TELL THE EMPLOYEE THAT YOU WANT TO APPEAL THEIR DECISION. THE EMPLOYEE MUST HONOPR YOUR REQUEST AND REFERS YOU TO A MANAGER. THE MANAGER WILL EITHER SPEAK TO YOU THEN OR CALL YOU BACK.
  • EXPLAIN TO THE MANAGER WHAT YOU DISAGREE WITH; IF YOU DO NOT AGREE WITH THE MANAGER’S DECISION, IT WILL FORWARD TO APPEALS.

IF YOU HAVE BEEN CONTACTED BY A REVENUE OFFICER:

  • FIRST REQUEST A CONFERENCE WITH A COLLECTION MANAGER;
  • IF NO RESOLUTION, REQUEST APEALS CONSIDERATION BY COMPLETING FORM 9423, “COLLECTION APPEAL REQUEST” CHECK THE ACTION YOU DISAGREE WITH;
  • EXPLAIN WHY YOU DISAGREE;
  • EXPLAIN YOUR SOLUTION TO SOLVE THE TAX PROBLEM.

 

SUBMIT FORM 9423 TO THAT COLLECTION OFFICE.

  • FOR A LIEN, LEVY, OR SEIZURE, SEND THE COLLECTION APPEAL REQUEST WITH 2 DAYS OF YOUR CONFERENCE.
  • FOR A DENIAL OR TERMINATION OF AN IA, YOU HAVE 30 DAYS TO SUBMIT YOUR REQUEST.
  • IRS CANNOT LEVY UNTIL 30 DAYS AFTER THE DENIAL OR TERMINATION OF AN IA.
  • APPEAL IS MADE WITHIN THE 30 DAYS, IRS MUST STOP THE LEVY UNTIL THE APPEAL IS COMPLETED.

ONCE AN APPEALS OFFICER MAKES A DECISION:

    • THE DECISION IS BINDING;
    • NO JUDICAL REVIEW OF THE DECISION

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