Form 9423: Collection Appeal Request Basics

Form 9423 is the Collection Appeal Request. You use it to ask the IRS Independent Office of Appeals to review certain collection actions. The form is used through the Collection Appeals Program (CAP).

This post is general information from the form and its instructions (Rev. February 2020). It is not advice on your case.

Actions you can appeal

The instructions list these actions:

A levy or seizure that has been taken, or will be taken.
A Notice of Federal Tax Lien that has been filed, or will be filed.
A notice of lien filed against the property of an alter ego or nominee.
A denial of a request for a lien certificate, such as a subordination, withdrawal, discharge, or non-attachment.
A rejected, modified, or terminated installment agreement, or a proposal to do one of these.
A denial of a request to return levied property, or of a property owner's claim for return of property.

Step 1: Ask the manager first

If you disagree with the IRS employee's decision, first ask for a conference with that employee's manager. The instructions say to tell the Collection office within two business days after the conference that you plan to submit Form 9423.

If the manager does not resolve it, submit the form. The form must be received or postmarked within three business days of the conference. Otherwise, collection action may resume.

Step 2: If no one contacts you

If no manager contacts you within two business days of your conference request, you can contact Collection again or submit the form. The form must then be received or postmarked within four business days of your request. Write the date of your request in Block 15, and say that no manager contacted you.

Installment agreement appeals

For a rejected, modified, or terminated installment agreement, the instructions say to submit Form 9423 within 30 calendar days. Submit it to the office or revenue officer that took the action. A manager conference is not required, but the instructions say one is strongly recommended. Do not send the request straight to Appeals.

For more on payment plans, see Form 9465: How to Ask the IRS for a Monthly Payment Plan.

Seizures

If the IRS has made a seizure, the instructions say to appeal to the Collection manager within 10 business days after the Notice of Seizure is given to you, or left at your home or business.

Fill in the form

Lines 1 to 13: your name, taxpayer number, address, phone numbers, tax type, tax periods, and tax due.
Line 14: check each collection action you are appealing.
Line 15: explain why you disagree, and how you would resolve the problem.
Line 16: sign and date. Check one box, for the taxpayer or the authorized representative.

Attach copies of documents that support your position. A representative must attach a Form 2848. For how representatives work, see Form 2848: Power of Attorney for Tax Representation.

What happens next

The instructions say the IRS normally stops the collection action you disagree with while the appeal is settled. It can continue if the IRS has reason to believe that collection or the amount owed is at risk. Appeals asks the Collection function to review any new information you submit.

Appeals' decision is binding on you and the IRS. The instructions say you cannot get judicial review of a CAP decision. They also say that false or incomplete information can void the decision.

Learn the basics first

For the full collection process, read The IRS Collection Process: Notices, Appeals, and Time Limits. If you have a balance notice, read I Got a CP14 Notice Saying I Owe Money: What Do I Do Now?

Checklist

Write down the action, the date, and the employee's name.
Ask for a manager conference and note the date.
Track the business-day deadlines.
Complete the form, attach copies, and keep proof of when you sent it.

This is general information only. It is not tax advice for your situation.

Sources: Sources: IRS, Form 9423, Collection Appeal Request (Rev. February 2020; instructions on the reverse side of the form) (https://www.irs.gov/pub/irs-pdf/f9423.pdf) This is general information, not advice about your specific return.

More guides on: IRS notices, penalties and amended returns

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