Form 9423 Collection Appeal Request – Your Guide to Appealing IRS Collection Actions (2020 Edition)

When the IRS takes action to collect unpaid taxes—filing a lien against your property, levying your bank account, rejecting your payment plan, or seizing assets—you have the right to challenge those decisions. Form 9423, Collection Appeal Request, is your ticket to an independent review through the IRS's Collection Appeals Program (CAP). This guide breaks down everything you need to know about using this form in plain English.

What Form 9423 Is For

Form 9423 is the official document taxpayers use to request an appeal of specific IRS collection actions under the Collection Appeals Program. Think of it as your formal way of saying "I disagree with what the IRS is doing, and I want an independent hearing officer to review this decision."

The form was revised in February 2020 and serves as both your appeal request and explanation document. While the IRS recommends using Form 9423, any written appeal request containing the same information will be accepted. The form creates a record of your disagreement and triggers an independent review by the IRS Independent Office of Appeals—a separate division that doesn't report to the Collection office pursuing your case.

You can appeal seven major types of collection actions: federal tax lien filings or denials of lien-related requests (withdrawal, subordination, discharge, or non-attachment); levy actions on wages, bank accounts, or other property (before or after the levy occurs); seizure of physical property; rejection of an installment agreement request; termination or proposed termination of an existing installment agreement; modification or proposed modification of installment agreement terms; and disallowance of requests to return wrongfully levied property.

The Collection Appeals Program offers faster resolution than court proceedings—typically within 5 business days for straightforward issues and 15 business days for complex cases. However, one critical limitation exists: CAP decisions are final and binding. Unlike Collection Due Process hearings, you cannot appeal a CAP decision to Tax Court. This makes CAP best suited for procedural disputes rather than challenges to whether you actually owe the tax in the first place.

When You’d Use Form 9423

Late/Amended Submissions

Timing is everything with Form 9423, and the deadlines vary depending on what you're appealing. The general rule for lien, levy, and seizure appeals requires you to follow a specific sequence: first request a conference with the Collection manager who oversees the employee handling your case, then notify that office within 2 business days after the conference that you plan to file an appeal, and finally submit Form 9423 within 3 business days of the managerial conference. Miss that 3-day window, and the IRS can resume collection actions—though you may still receive a hearing if you submit within 10 business days.

For installment agreement appeals, the timeline is different and more straightforward. You have 30 calendar days from the date of the rejection, termination, or modification letter to submit your appeal—and importantly, no managerial conference is required first. This 30-day window is strictly enforced because federal law (IRC 6331) prohibits the IRS from levying your property during this period if you file a timely appeal.

Seizure cases have their own urgent timeline: you must appeal to the Collection manager within 10 business days after receiving the Notice of Seizure or having it left at your home or business. This compressed timeframe reflects the serious nature of property seizures.

If you requested a managerial conference but weren't contacted within 2 business days, you get a slight extension—submit Form 9423 within 4 business days of your original conference request, noting in Block 15 that the manager never contacted you.

There's no such thing as an "amended" Form 9423 in the traditional sense. If you missed the deadline, you cannot file a late appeal and expect the same protections. However, you might still qualify for a Collection Due Process (CDP) hearing if you received certain IRS notices, or an Equivalent Hearing if the CDP deadline has passed. These alternative procedures have different rules and timeframes, detailed in Publication 1660.

One critical exception: if the IRS takes action while your appeal is pending, that new action may trigger fresh appeal rights with its own deadlines. For example, if the IRS files a lien in a second county while you're appealing the first filing, you can file another Form 9423 for the second filing location.

Key Rules for 2020

The February 2020 revision of Form 9423 operates under several important rules you need to understand. First, the form triggers an automatic stay of collection in most cases—when you file a timely appeal for lien, levy, or seizure actions, the IRS generally must pause enforcement while Appeals reviews your case. This protection is mandatory for rejected or terminated installment agreements due to statutory levy prohibition under IRC 6331(k)(2). However, the stay isn't absolute; the IRS can continue collection if they determine the tax debt is in jeopardy, such as when you're dissipating assets or incurring new tax debts.

Appeals independence is a cornerstone of the 2020 process. The hearing officer reviewing your case cannot discuss the merits, strengths, or weaknesses of your position with the Collection office that took the action. Communications between Appeals and Collection are limited strictly to ministerial, administrative, or procedural matters under Revenue Procedure 2012-18. This ex parte communication prohibition ensures you receive an unbiased review.

The scope of review focuses exclusively on appropriateness: Appeals examines whether the IRS collection action was appropriate based on law, regulations, policy, and procedures given all relevant facts and circumstances. Crucially, you cannot challenge the existence or amount of your underlying tax liability through CAP—that requires Collection Due Process proceedings or other avenues. Appeals doesn't negotiate alternative solutions either; they simply determine whether the specific action you're appealing was appropriate.

You have representation rights throughout the process. You can represent yourself or be represented by an attorney, certified public accountant, enrolled agent, immediate family member, or (for businesses) full-time employees, general partners, or bona fide officers. If you want your representative to appear without you or receive confidential information, file Form 2848, Power of Attorney and Declaration of Representative, with your appeal.

For installment agreement appeals in 2020, special considerations apply. While managerial conferences aren't required before filing, they're strongly recommended. The 30-day deadline is absolute—cure the default or appeal within that window, or your installment agreement terminates by operation of law. If you appeal a proposed termination before it takes effect, you cannot appeal again after termination, so timing your appeal strategically matters.

Documentation requirements are straightforward but important: complete all sections of Form 9423, especially Block 15 where you explain your disagreement and propose a solution, attach supporting documents like financial statements or deeds, and include Form 2848 if represented. The IRS Collection office—not Appeals directly—receives your form first; they review it and forward it to Appeals along with relevant case files.

Step-by-Step (High Level)

Appealing an IRS collection action through Form 9423 follows a clear sequence, though the specific steps vary slightly depending on whether you're dealing with field collection (a Revenue Officer assigned to your case) or automated collection (notices and phone calls only).

For lien, levy, or seizure appeals with a Revenue Officer

Contact the Revenue Officer immediately when you disagree with their decision and request a conference with their manager. Meet with or speak to the Collection manager—be prepared to explain your position and proposed solution; this conference must occur before you can file Form 9423. If the conference doesn't resolve the issue, notify the Revenue Officer or manager within 2 business days that you intend to appeal. Complete Form 9423, checking the collection action boxes in Section 14 and explaining your disagreement thoroughly in Block 15 with your proposed solution. Sign and date the form in Block 16, then submit it to the Collection office (not directly to Appeals) within 3 business days of your managerial conference. The Collection office reviews your submission and forwards it to Appeals within 2 business days along with relevant documentation.

For lien or levy appeals when you've only received notices or phone calls

Call the telephone number on your IRS notice, explain your disagreement to the IRS employee and offer your solution. If you can't reach agreement, request to speak with their manager within 24 hours. Discuss your case with the Collection manager; if still unresolved, you can submit your appeal without necessarily putting it in writing, though Form 9423 is recommended for documentation.

For installment agreement appeals

No managerial conference is required. Simply call the telephone number on your rejection, termination, or modification letter if you want to discuss the decision, then complete Form 9423 and submit it to the office that sent the letter within 30 calendar days of the letter date. For Revenue Officer cases, the appeal must be in writing using Form 9423.

Once Appeals receives your case

An Appeals hearing officer is assigned within days, not weeks. The officer reviews your submission, the Collection file, and IRS computer records. You'll be contacted by phone, letter, or email to schedule a conference—most CAP conferences are conducted by telephone for efficiency. During the conference, the hearing officer asks questions, reviews your documentation, and may request additional information. If you submit new financial information, Collection may be asked to verify it and provide comments, which will be shared with you for response. The hearing officer makes an independent determination on appropriateness and issues a decision letter, typically within 5 business days for straightforward cases or 15 business days for complex issues.

After the decision

If Appeals sustains the IRS action, Collection proceeds as originally planned. If Appeals doesn't sustain Collection, the hearing officer directs Collection to take corrective action such as releasing a levy, withdrawing a lien, or accepting your installment agreement terms. The decision is final and binding on both you and the IRS—no judicial review is available, though you may have other administrative or court options depending on your specific situation.

Throughout this process, keep copies of everything you submit and note the dates of all phone calls and conferences. Document your communications meticulously because timing requirements are strict and difficult to extend.

Common Mistakes and How to Avoid Them

Many taxpayers stumble over the same pitfalls when filing Form 9423. Understanding these common errors can save you time, money, and the frustration of having your appeal rejected or delayed.

Missing critical deadlines

The 3-business-day window after your managerial conference flies by quickly, especially when you're gathering documentation. To avoid this, start drafting Form 9423 before the conference, prepare your supporting documents in advance, and use trackable mail or fax immediately after the conference. For installment agreement appeals, mark the 30-day deadline on your calendar the moment you receive the rejection or termination letter—don't wait until day 28 to start.

Skipping the managerial conference

For lien, levy, or seizure cases this is a fatal error. Appeals will reject your Form 9423 as premature if you haven't first met with the Collection manager. The only exception is installment agreement appeals. Always request and complete the managerial conference first, document the date and outcome, then proceed with your written appeal.

Incomplete Block 15

This severely weakens your appeal. This section requires two things: why you disagree with the collection action AND how you propose to resolve your tax problem. Taxpayers often forget the second part. Saying "the levy causes hardship" without proposing "please release the levy and accept my offer of a $500 monthly installment agreement" leaves Appeals without a clear resolution path. Be specific about both your objection and your solution.

Challenging the wrong thing

Form 9423 is not the place to argue you don't owe the tax, the assessment is incorrect, or the IRS made computational errors. CAP reviews only whether the collection action itself was appropriate, not the underlying liability. If you dispute the debt's existence or amount, you need Collection Due Process (Form 12153) or another procedure—possibly Tax Court or refund claim processes.

Sending Form 9423 directly to Appeals

This causes delays because Appeals will simply route it back to Collection for initial processing and file assembly. Always submit to the Collection office that took the action—the address is usually on the letter you received, or give it to the Revenue Officer handling your case.

Providing no supporting documentation

This makes your appeal harder to evaluate. If you claim financial hardship, attach bank statements and bills. If you dispute property ownership, include deeds or titles. If you propose an installment agreement, provide Form 433-A (individuals) or 433-B (businesses) with complete financial information. Appeals cannot advocate for you; they can only review what you present.

Forgetting to include power of attorney

When you're represented this means Appeals cannot discuss your case with your representative. Attach a copy of Form 2848 to your Form 9423 submission if you want your attorney, CPA, or enrolled agent to handle the appeal. Check IDRS to verify the power of attorney is already on file before assuming Appeals can communicate with your representative.

Requesting both CAP and CDP simultaneously

For the same issue this creates confusion. If you received a Collection Due Process notice giving you the right to a CDP hearing, you must choose—CAP for faster resolution without court rights, or CDP for slower resolution with Tax Court review available. If you request both, be prepared to withdraw one. Appeals will explain the differences and may require you to sign a CDP withdrawal if you choose CAP, ensuring you understand you're giving up judicial review rights.

Failing to cure defaults during the appeal

When possible. If your installment agreement was terminated because you missed a payment, making that payment and getting current during the 30-day appeal window may resolve the entire issue without needing an Appeals hearing. Similarly, if a levy was issued because you didn't respond to prior notices, providing the requested financial information immediately might lead Collection to release the levy voluntarily.

What Happens After You File

After you submit Form 9423, several procedural steps occur largely behind the scenes, but understanding the timeline helps manage expectations.

Immediately upon receipt, the Collection office reviews your Form 9423 for completeness and timeliness. They verify you had the required managerial conference (except for installment agreements), check that your submission arrived within the applicable deadline, and confirm you're appealing an eligible action. If something is missing or unclear, they may contact you for clarification—respond immediately to avoid delays.

Within 2 business days for field cases (or expeditiously for installment agreement cases), the Collection office uploads your Form 9423 and supporting documents to the Electronic Case Receipts system along with Form 15044, Transmittal of Collection Appeals Program Hearing Request. They include relevant documentation like levy or lien notices, your Collection Information Statement (Form 433-A or 433-B), financial documents you provided, and ICS case history notes. They do not forward the entire case file—only documents directly relevant to your appeal.

Collection action generally stops once your timely appeal is received, except in jeopardy situations or installment agreement cases where statutory levy prohibition already applies. The IRS cannot file additional liens, issue new levies, or seize property for the tax periods under appeal while your case is in Appeals—though existing levies remain in place unless Appeals directs their release.

Appeals assigns your case to an Appeals hearing officer, typically within days. The officer reviews your Form 9423, examines the Collection file and supporting documents, checks IRS computer systems (IDRS and ICS) for account information, and assesses what additional information might be needed. For straightforward appeals, this review happens very quickly.

You'll be contacted by the Appeals officer via phone, letter, or email to schedule a conference. Most CAP conferences occur by telephone for efficiency, though you can request an in-person meeting if circumstances warrant. The officer may ask for additional documentation, financial statements, or clarification of your proposed solution. If you submit new financial information, the officer may send it to Collection for verification—Collection provides comments, which Appeals shares with you so you can respond.

The conference itself is typically informal but professional. The Appeals officer asks questions to understand your position, reviews relevant laws and procedures, and discusses your proposed resolution. They're not advocates for either side—they're independent reviewers determining whether Collection's action was appropriate under the circumstances. Be prepared to explain your financial situation clearly and have documentation readily available.

A decision is rendered usually within 5 business days of case assignment for simple issues, though complex cases involving lien withdrawals, seizures, or detailed financial analysis may take up to 15 business days. Appeals issues a determination letter explaining whether they sustain Collection's action or direct Collection to take different steps. The decision is final—no further administrative appeals or judicial review is available under CAP, though you may have other legal options depending on your situation.

Collection implements the decision if Appeals directs corrective action such as releasing a levy, removing a lien, or accepting an installment agreement. If Appeals sustains Collection, the enforcement action proceeds as originally planned. The levy prohibition (for installment agreements) or voluntary stay (for liens and levies) ends, and Collection can resume enforcement.

You retain some post-decision rights: If Collection doesn't implement Appeals' decision as stated, contact Appeals—they retain jurisdiction over their determinations and can intervene. If your circumstances change significantly after the decision, you may be able to return to Appeals for reconsideration. If you're a third party challenging a wrongful levy and Appeals denies your administrative claim, you can file a lawsuit in federal district court under IRC 6343(b). And if you received a Collection Due Process notice for the same tax periods, you still have the right to request a CDP hearing if you haven't already exercised that one-time right—CDP provides judicial review options that CAP does not.

Throughout this process, typical turnaround time from filing Form 9423 to receiving your determination letter runs 7-20 business days for most cases, significantly faster than litigation or even CDP hearings. This speed is CAP's major advantage, making it ideal when you need quick resolution and don't need to challenge the underlying tax liability.

FAQs

What's the difference between Form 9423 (CAP) and Form 12153 (Collection Due Process)?

Form 9423 provides faster resolution, broader applicability to various collection actions, and simpler procedures, but offers no right to appeal the decision to Tax Court. Form 12153 gives you judicial review rights, allows you to challenge the underlying tax liability (in limited circumstances), and suspends the collection statute of limitations, but requires a qualifying CDP notice and takes longer to resolve.

Can I use Form 9423 to dispute whether I actually owe the tax?

No. CAP appeals review only whether the collection action itself was appropriate—not the existence or amount of the underlying liability. To challenge the tax assessment, you need Collection Due Process (if you received qualifying notices), audit reconsideration, refund claim procedures, or potentially Tax Court depending on your situation.

What happens if I miss the deadline to file Form 9423?

You lose the levy suspension and automatic stay protections, the IRS can resume collection actions immediately, and you may not receive a CAP hearing at all. However, you might still qualify for a Collection Due Process hearing (Form 12153) if you received qualifying notices, or an Equivalent Hearing if the CDP deadline has also passed—though Equivalent Hearings don't provide court appeal rights.

Do I need a lawyer or tax professional to file Form 9423?

Not required, but often helpful, especially for complex financial situations or if you're unfamiliar with IRS procedures. You can represent yourself, but ensure you understand what documentation to provide and how to present your proposed resolution clearly. Low Income Taxpayer Clinics (LITCs) may provide free or low-cost representation if you qualify.

Can I appeal the same collection action more than once?

It depends. You can appeal each separate instance of certain actions—for example, each new lien filing in different counties, or each separate levy on different accounts. But you cannot appeal the same specific levy on the same account twice unless a new legal defect is discovered. Once Appeals issues a decision on a particular action, that decision is final for that action.

What if the IRS takes new collection action while my appeal is pending?

New actions on different property or accounts may trigger separate appeal rights with their own deadlines. However, the IRS generally shouldn't take additional enforcement action for the tax periods under appeal unless they determine collection is in jeopardy. If this happens, contact Appeals immediately to inform them, and document the new action carefully.

Can Appeals force me to accept a resolution I disagree with?

No. Appeals determines whether Collection's action was appropriate—if they sustain Collection, enforcement proceeds as originally planned; if they side with you, Collection must adjust their approach. However, Appeals doesn't negotiate alternative payment arrangements or force compromises. They simply review the appropriateness of the action you appealed.

Sources:
IRS Form 9423 Collection Appeal Request (February 2020 Revision)
IRS Publication 1660, Collection Appeal Rights (January 2020 Revision)
IRS Internal Revenue Manual 8.24.1, Collection Appeals Program
IRS Appeals - Preparing a Request for Appeals

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