IRS Collection Appeals Program (CAP): How to Appeal
Last reviewed by Calculus Tax in-house Settlement Officer
The Collection Appeals Program (CAP) lets you appeal certain IRS collection actions, including liens, levies, seizures, and the rejection, modification, or termination of an installment agreement. You generally request it with Form 9423. CAP can be faster than a Collection Due Process hearing, but its decisions are final and cannot be taken to the U.S. Tax Court.
Quick answer
The IRS Collection Appeals Program (CAP) lets you appeal liens, levies, seizures, and installment agreement rejections, modifications, or terminations, generally with Form 9423 after a conference with the Collection manager. Installment agreement appeals must be filed within 30 days. CAP decisions are binding and, unlike Collection Due Process decisions, cannot go to Tax Court.
| Actions covered | Liens, levies, seizures, installment agreement rejection, modification, or termination |
|---|---|
| Form | Form 9423, Collection Appeal Request |
| First step (liens, levies, seizures) | Conference with the Collection manager |
| Payment plan appeals | 30 days; manager conference recommended, not required |
| Tax Court review | Not available for CAP; available for CDP |
| Guide | Publication 1660, Collection Appeal Rights |
What CAP Covers
CAP is available for appeals of federal tax liens, levies, seizures, and installment agreement decisions, including a rejection, modification, or termination of a payment plan. The IRS's Publication 1660, Collection Appeal Rights, lists the actions that qualify.
How to Request a CAP Appeal
For most lien, levy, and seizure actions, you first request a conference with the Collection manager. If you still disagree, file Form 9423, Collection Appeal Request. For installment agreement issues, a manager conference is recommended but not required, and you have 30 days to file your appeal.
CAP vs. Collection Due Process
A Collection Due Process (CDP) hearing is triggered by specific notices, such as an LT11, Letter 1058, or Letter 3172, and must generally be requested within 30 days. CDP decisions can be reviewed by the Tax Court. CAP covers a broader set of actions, but CAP decisions are binding and cannot be appealed to the Tax Court.
Choosing Between Them
The IRS notes that the two programs offer different advantages depending on your facts, and that participating in one type of hearing can prevent certain issues from being considered in another. Publication 1660 helps you decide. If you are inside a CDP deadline, missing it can mean losing Tax Court review.
Appealing a Rejected or Terminated Payment Plan
If the IRS rejects your installment agreement request or proposes to terminate your plan, you can appeal. The IRS generally will not levy for 30 days after a rejection or termination, or while it evaluates an appeal of that decision, and the collection period is suspended during the appeal. See the CP523 notice.
Appealing a Levy
You may appeal before or after the IRS places a levy on your wages, bank account, or other property, and you may appeal if the IRS denies your request to return levied property. See IRS levy release for when the IRS must release a levy.
What to Include
Explain which action you are appealing, why you disagree, and what resolution you propose, and include supporting documents. If you are proposing a payment alternative, include financial information such as Form 433-A, 433-F, or 433-B so the reviewer can evaluate it.
Help With an IRS Collection Appeal
Calculus Tax reviews the collection action with Brevitax and your IRS transcripts, and our in-house Settlement Officer helps decide between CAP and CDP and prepares the appeal with a realistic resolution. Contact us right away, since appeal deadlines are short.
Frequently Asked Questions
What can I appeal through CAP?
Federal tax liens, levies, seizures, and installment agreement rejections, modifications, or terminations.
What form do I use for a CAP appeal?
Form 9423, Collection Appeal Request, generally after a conference with the Collection manager for lien, levy, and seizure actions.
How long do I have to appeal a rejected payment plan?
30 days. A manager conference is recommended but not required for installment agreement appeals.
Can I take a CAP decision to Tax Court?
No. CAP decisions are binding. Collection Due Process determinations, by contrast, can be reviewed by the Tax Court.
Should I use CAP or CDP?
It depends on your facts. If you received a notice with CDP rights, consider requesting CDP within the deadline. Publication 1660 explains the differences.
Will the IRS levy while my appeal is pending?
For installment agreement rejections and terminations, the IRS generally will not levy while it evaluates the appeal.
Sources
What can change the answer
Notice type, issue date, filing history, account status, deadlines, and current agency procedures can change the available next step. Bring the complete notice and account records to a qualified review.
Tax rules and collection procedures can change and depend on the account. Federal claims should be checked against current IRS guidance; California claims should be checked against the California Franchise Tax Board. See our editorial methodology for sourcing and update standards.
Results depend on your facts and on IRS or state decisions. Calculus Tax, Inc. is not affiliated with the IRS or any government agency.
When professional help may make sense
Calculus Tax, Inc. can review notices, organize financial information, explain available paths, and communicate with the IRS or California agencies when representation is appropriate. The right next step depends on your facts, deadlines, filing history, and ability to pay.
We are based in Burbank and serve clients in Burbank and throughout Los Angeles County. See our local service-area pages for location-specific information.
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