IRS Collection Appeal Request

IRS COLLECTION APPEAL REQUEST

COLLECTION APPEALS PROGRAM (CAP) - FORM 9423

TAXPAYER INFORMATION

Taxpayer Name: [FULL LEGAL NAME]

Social Security Number / EIN: [SSN/EIN]

Current Address:
[STREET ADDRESS]
[CITY, STATE ZIP]

Daytime Telephone: [PHONE NUMBER]

Email Address: [EMAIL]

IRS Employee Name: [REVENUE OFFICER/COLLECTIONS EMPLOYEE NAME]

IRS Employee ID: [ID NUMBER]

IRS Office Address:
[ADDRESS]

COVER LETTER

[DATE]

Internal Revenue Service
Collection Appeals Program
[ADDRESS FROM IRS NOTICE OR REVENUE OFFICER]

Via Certified Mail No.: [TRACKING NUMBER]

Re: Collection Appeal Request - Form 9423
Taxpayer: [TAXPAYER NAME]
Social Security Number/EIN: [NUMBER]
Tax Type: [INCOME TAX / EMPLOYMENT TAX / OTHER]
Tax Period(s): [PERIOD(S)]
Balance Due: $[AMOUNT]

Dear Sir or Madam:

I am requesting an appeal of the collection action(s) described below under the IRS Collection Appeals Program (CAP) pursuant to IRM 8.24.1 and IRS Publication 1660.

SECTION 1: TYPE OF APPEAL

Select the appropriate appeal type:

☐ Collection Appeals Program (CAP) - Form 9423

• Available for most collection actions
• Quicker resolution than CDP
• No court review of Appeals decision
• Available for broader range of actions

☐ Collection Due Process (CDP) Hearing - Form 12153

• Triggered by Notice of Federal Tax Lien (NFTL) or Intent to Levy
• Must be requested within 30 days of notice
• Provides right to Tax Court review
• Can challenge liability (in certain circumstances)

☐ Equivalent Hearing

• Requested after CDP deadline but within 1 year
• Similar to CDP but no Tax Court rights

SECTION 2: COLLECTION ACTION BEING APPEALED

Select the collection action(s) you are appealing:

☐ Notice of Federal Tax Lien (NFTL) - IRC § 6320

• Date of NFTL filing: [DATE]
• Recording office: [LOCATION]

☐ Proposed Levy/Levy Action - IRC § 6330

• Date of levy notice: [DATE]
• Property subject to levy: [DESCRIBE]

☐ Seizure of Property

• Date of seizure: [DATE]
• Property seized: [DESCRIBE]
• Notice of Seizure received: [DATE]

☐ Installment Agreement - Denied

• Date of denial: [DATE]
• Proposed monthly payment: $[AMOUNT]

☐ Installment Agreement - Modified

• Date of modification: [DATE]
• Original payment: $[AMOUNT]
• Modified payment: $[AMOUNT]

☐ Installment Agreement - Terminated

• Date of termination: [DATE]
• Reason given: [REASON]

☐ Request for Lien Certificate Denied

• Type of certificate: ☐ Discharge ☐ Subordination ☐ Withdrawal ☐ Non-attachment
• Date of denial: [DATE]

☐ Request for Return of Levied Property Denied - IRC § 6343

• Date of denial: [DATE]
• Property at issue: [DESCRIBE]

☐ Other Collection Action:
[DESCRIBE]

SECTION 3: TAX INFORMATION

Tax Periods and Amounts:

SECTION 4: PRIOR ACTIONS TAKEN

Managerial Conference Requirement (for CAP):

Before filing Form 9423, you must request a conference with the IRS employee's manager.

☐ Managerial Conference Held

• Date of conference: [DATE]
• Manager name: [NAME]
• Manager ID: [ID]
• Result: [OUTCOME]

☐ Managerial Conference Requested but Not Granted

• Date of request: [DATE]
• Explanation: [EXPLAIN]

Timing Requirement:

• You must notify Collection within 2 business days of the managerial conference that you intend to file Form 9423
• Form 9423 must be received or postmarked within 3 business days of the managerial conference

☐ Notification of intent to appeal was provided on: [DATE]
☐ This Form 9423 is being submitted within 3 business days of the managerial conference

SECTION 5: REASONS FOR APPEAL

State the specific reasons why you are appealing this collection action:

☐ The collection action is premature or not warranted
[EXPLAIN]

☐ The IRS failed to follow proper procedures
[EXPLAIN]

☐ The proposed collection alternative was improperly rejected
[EXPLAIN]

☐ Economic hardship - collection would cause undue hardship
[EXPLAIN]

☐ The lien or levy affects property not owned by the taxpayer
[EXPLAIN]

☐ Collection is impeding the taxpayer's ability to pay
[EXPLAIN]

☐ The IRS has not considered all relevant facts
[EXPLAIN]

☐ Other reason:
[EXPLAIN IN DETAIL]

Detailed Explanation:
[PROVIDE A COMPREHENSIVE STATEMENT OF YOUR REASONS FOR APPEALING. INCLUDE SPECIFIC FACTS, DATES, AND CIRCUMSTANCES.]

SECTION 6: PROPOSED RESOLUTION

What resolution are you proposing?

☐ Installment Agreement

• Proposed monthly payment: $[AMOUNT]
• Proposed payment date: [DAY] of each month
• Length of agreement: [MONTHS]

☐ Offer in Compromise

• Proposed offer amount: $[AMOUNT]
• Basis: ☐ Doubt as to Collectibility ☐ Doubt as to Liability ☐ Effective Tax Administration

☐ Currently Not Collectible (CNC) Status

• Reason: [EXPLAIN FINANCIAL HARDSHIP]

☐ Lien Discharge - for specific property

• Property: [DESCRIBE]
• Reason: [EXPLAIN]

☐ Lien Subordination

• Property: [DESCRIBE]
• Benefit to IRS: [EXPLAIN]

☐ Lien Withdrawal

• Basis: [EXPLAIN]

☐ Return of Levied Property

• Property: [DESCRIBE]
• Basis: [EXPLAIN]

☐ Other Resolution:
[DESCRIBE YOUR PROPOSED RESOLUTION]

SECTION 7: FINANCIAL INFORMATION SUMMARY

If appealing based on inability to pay or economic hardship:

Monthly Income:
| Source | Amount |
|--------|--------|
| Wages/Salary | $[AMOUNT] |
| Self-Employment | $[AMOUNT] |
| Social Security/Pension | $[AMOUNT] |
| Other | $[AMOUNT] |
| Total Monthly Income | $[TOTAL] |

Monthly Necessary Expenses:
| Expense | Amount |
|---------|--------|
| Housing | $[AMOUNT] |
| Utilities | $[AMOUNT] |
| Food | $[AMOUNT] |
| Transportation | $[AMOUNT] |
| Health Insurance | $[AMOUNT] |
| Other Necessary | $[AMOUNT] |
| Total Monthly Expenses | $[TOTAL] |

Monthly Disposable Income: $[INCOME - EXPENSES]

Total Assets: $[AMOUNT]
Total Liabilities: $[AMOUNT]

SECTION 8: DOCUMENTATION CHECKLIST

☐ Copy of IRS notice(s) related to the collection action
☐ Copy of Notice of Federal Tax Lien (if applicable)
☐ Copy of levy notice (if applicable)
☐ Copy of seizure notice (if applicable)
☐ Documentation from managerial conference
☐ Financial statements (if economic hardship claimed)
☐ Bank statements (past 3 months)
☐ Pay stubs or income documentation
☐ Documentation of expenses
☐ Proof of asset values
☐ Installment agreement documentation (if applicable)
☐ Form 2848, Power of Attorney (if represented)
☐ Other: [DESCRIBE]

SECTION 9: TAXPAYER CERTIFICATIONS

☐ I have requested a conference with the IRS employee's manager before filing this appeal (required for CAP)

☐ I am not currently in bankruptcy proceedings

☐ All required tax returns have been filed

☐ I understand that CAP does not suspend collection activities unless agreed to by the IRS

☐ I understand that the Appeals decision under CAP is final and cannot be reviewed by any court

☐ All information provided in this appeal is true, correct, and complete

SECTION 10: TAXPAYER SIGNATURE

Taxpayer Signature: ___________________________________

Printed Name: [TAXPAYER NAME]

Date: [DATE]

Spouse Signature (if joint liability): ___________________________________

Printed Name: [SPOUSE NAME]

Date: [DATE]

SECTION 11: REPRESENTATIVE INFORMATION (IF APPLICABLE)

Representative Name: [NAME]

Firm Name: [FIRM]

Address:
[ADDRESS]

Telephone: [PHONE]

Fax: [FAX]

Email: [EMAIL]

CAF Number: [CAF NUMBER]

☐ Form 2848, Power of Attorney and Declaration of Representative is attached
☐ Representative is authorized to receive all correspondence
☐ Representative is authorized to act on taxpayer's behalf

Representative Signature: ___________________________________

Date: [DATE]

IMPORTANT DEADLINES FOR APPEALS

CAP Deadlines (Form 9423):

CDP Deadlines (Form 12153):

DIFFERENCES BETWEEN CAP AND CDP

MAILING INSTRUCTIONS

Submit Form 9423 to:

The address should be provided by the IRS Collection employee or their manager during the managerial conference.

If not provided, submit to:
[IRS OFFICE ADDRESS FROM YOUR CORRESPONDENCE]

Send via Certified Mail with Return Receipt Requested

Certified Mail Number: ______________________
Date Mailed: ______________________

WHAT TO EXPECT

1. Acknowledgment: Appeals will acknowledge receipt of your request

2. Contact: An Appeals Officer will contact you to discuss the case

3. Conference: You may have a telephone or in-person conference

4. Decision: Appeals will issue a determination letter

5. Finality: The CAP decision is final and binding

IMPORTANT NOTES

1. CAP Does Not Stop Collection: Unlike CDP, filing a CAP request does not automatically stop collection activities. You may need to request a hold on collection during the appeal.

2. Cannot Challenge Tax Liability Under CAP: You cannot dispute the amount of tax owed through CAP. Use CDP or Audit Reconsideration for liability disputes.

3. One CAP Appeal Per Issue: You cannot appeal the same collection action twice through CAP.

4. Compliance Required: All tax returns must be filed and current estimated taxes or deposits must be made.

5. Good Faith: Both parties are expected to negotiate in good faith toward resolution.

This template is provided for informational purposes and should be reviewed by qualified tax counsel before submission to the IRS.