IRS Collections Appeal
What Is The IRS Collection Appeals Program?The IRS offers various levels of appeals to taxpayers with respect to a potential balance due. Additionally, taxpayers have the right to exercise a set of appeal rights regarding IRS enforcement actions – both prior to and after an action has been taken.The two main appeal provisions of the IRS are Collection Due Process and the Collection Appeals Program. What Are The Procedures For Collections Appeal?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 come to Appeals you will need to first discuss your case with a Collections manager.If you have been contacted by a 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 come to 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. The Right to Appeal a Collection NoticeIf you disagree with an assessment made by the IRS, then you have the right to appeal. You can be heard by the U.S. Tax Court or at an appeals conference within the IRS. The IRS is not always correct. Remember, you have the right to appeal Timeframe to request CAPIf your only collection contact has been a notice or telephone call from the IRS, the first step in the CAP appeal is to request to speak to a collection supervisor. Explain your situation competently and reasonably. Be prepared to offer a solution.If the manager concurs with the IRS action, then request that the case be elevated to the Office of Appeals. This can be an oral request, or Form 9423 Collection Appeal Rights may be used. If your disagreement is with an action or proposed action taken by an IRS Revenue Officer, you will need to use the Form 9423.Per the instructions on the 9423, the IRS will generally stop the collection action(s) you disagree with until your appeal is settled, unless they have reason to believe that collection of the amount owed is at risk.Once the Appeals Officer makes a decision on your case, that decision is binding on both you and the IRS. This means that both you and the IRS are required to accept the decision and live up to its terms.