Form 9423: Complete Collection Appeal Request Guide
What is Form 9423
Form 9423, Collection Appeal Request, allows taxpayers and third parties to formally appeal certain IRS collection actions through the Collection Appeals Program. This form provides a structured process to challenge collection decisions you believe are incorrect, premature, or unfair and to present your case to the IRS Independent Office of Appeals for independent review.
When to Use Form 9423
You may file Form 9423 to appeal specific IRS collection actions, including notice of federal tax lien filing or proposed filing, levy actions taken or proposed, seizure of property, filing of lien against alter-ego or nominee property, denial of lien certificate requests such as subordination, withdrawal, discharge, or non-attachment, rejected installment agreement requests, modification or proposed modification of existing installment agreements, termination or proposed termination of installment agreements, disallowance of requests to return levied property under IRC 6343(d), and disallowance of property owner claims for return of property under IRC 6343(b).
Collection Appeals Program Overview
The Collection Appeals Program provides taxpayers with an independent review process separate from the collection function. Appeals Officers objectively review the facts and circumstances of your case, considering both the government’s position and your concerns. The program typically suspends collection action while your appeal is pending unless the IRS believes collection or the tax amount owed is at risk.
How to Obtain Form 9423
Download the current version of Form 9423 from the IRS website at www.irs.gov or request it from the IRS office handling your collection case. You may also obtain it by calling the IRS or visiting your local IRS office. Always use the most recent revision to ensure compliance with current procedures and guidelines.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Required Information
Personal and Tax Information
Enter the taxpayer’s full legal name and complete current address, including street, city, state, and ZIP code. Provide your Social Security Number or Employer Identification Number. Include both business and home phone numbers for contact purposes. If a representative is handling your case, provide the representative’s name and phone number and attach a copy of Form 2848, Power of Attorney and Declaration of Representative.
Tax Details
Specify the type of tax involved by indicating the tax form number, such as Form 941, Form 1040, or Form 1120. List all tax periods being appealed with specific dates. Enter the total amount of tax due for the periods in question. This information helps the Appeals Officer understand the scope and context of your case.
Collection Actions Being Appealed
Check the box or boxes on the form that correspond to the collection action you are challenging. Options include Federal Tax Lien, Levy or Proposed Levy, Seizure, Rejection of Installment Agreement, Termination of Installment Agreement, and Modification of Installment Agreement. You may appeal multiple actions on one form if they relate to the same tax matter.
Explanation Section
Provide a clear and detailed explanation of why you disagree with the collection action. State the specific facts that support your position. Explain what resolution you are seeking and how you propose to resolve your tax problem. Include relevant dates, amounts, and circumstances. Be factual and concise, and avoid irrelevant information. Attach additional pages if the space provided is insufficient.
Supporting Documentation
Gather and attach copies of all documents that support your position. This may include financial statements demonstrating hardship or inability to pay, bank statements showing account balances, income documentation such as pay stubs or profit and loss statements, documentation of extenuating circumstances, correspondence with the IRS regarding your case, proof of payments made, documentation of installment agreement terms, and any other relevant records. Organize documents clearly and label them for easy reference.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Deadlines for Filing
For Liens, Levies, and Seizures
If you disagree with a lien, levy, or seizure action, you must first request a conference with the IRS employee’s manager. If you do not resolve the issue with the Collection manager, inform the Collection office within two business days after your conference that you plan to submit Form 9423. The completed form must be received or postmarked within three business days of your conference with the Collection manager, or collection action may resume.
If you request a manager conference but are not contacted within two business days, you may submit Form 9423. Note the date of your conference request in the explanation section and indicate that you were not contacted. The form should be received or postmarked within four business days of your conference request.
For seizure actions specifically, you must appeal to the Collection manager within ten business days after the Notice of Seizure is provided to you or left at your home or business.
For Installment Agreement Issues
If you disagree with a decision regarding rejection, modification, or termination of an installment agreement, complete Form 9423 and provide it to the office or revenue officer who took the action within thirty calendar days. While a managerial conference is not required for installment agreement appeals, it is strongly recommended whenever possible.
Signature Requirements
The form must be signed and dated by the taxpayer or an authorized representative of the taxpayer. Your signature certifies under penalties of perjury that the information provided is true, correct, and complete to the best of your knowledge. An unsigned form is not valid and will delay your appeal.
If a representative signs on your behalf, the representative must certify that the information is based on all information of which they are aware. The representative must have proper authorization through Form 2848, Power of Attorney, and Declaration of Representative, which must be attached to Form 9423.
Where to Submit Form 9423
Submit your completed Form 9423 to the Collection office, revenue officer, or IRS employee handling your specific collection action. This is the office that took or plans to take the action you are appealing. Never send Form 9423 directly to the IRS Independent Office of Appeals. The Collection office will forward your request to Appeals after reviewing it. Submitting to the wrong office will cause delays and may result in the resumption of collection action.
If you are unsure which office to contact, refer to the most recent notice or correspondence you received regarding the collection action. The correct office and contact information are typically provided in IRS notices. You may also contact the revenue officer or IRS employee who communicated with you about the collection action.
Submission Methods
Submit Form 9423 by mailing it to the appropriate Collection office using certified mail with a return receipt to create proof of timely submission. You may also submit by fax if the Collection office provides a fax number. Verify the correct mailing address or fax number before submission to ensure proper delivery. Keep copies of all submitted documents, the completed form, and proof of submission, such as certified mail receipts or fax confirmation, for your records.
Using a Representative
You may represent yourself at your Appeals conference or be represented by an attorney, certified public accountant, enrolled agent, or other person authorized to practice before the IRS. If you want your representative to appear without you, provide a properly completed Form 2848, Power of Attorney, and Declaration of Representative.
Obtain Form 2848 from the IRS website, by calling the IRS, or from your local IRS office. Attach a copy to Form 9423 when filing.
What Happens After You File
Once you submit Form 9423, the Collection office reviews your request and forwards it to the IRS Independent Office of Appeals. Collection action typically stops while your appeal is pending unless the IRS determines that collection or the tax amount is at risk. You will be contacted by an Appeals Officer who will schedule a conference to discuss your case.
During the Appeals conference, the Appeals Officer reviews the facts, considers your arguments and supporting documentation, evaluates the IRS position, and works toward a resolution. Conferences may be conducted by telephone, video conference, in person, or through correspondence. The Appeals Officer conducts an objective review independent of the Collection function.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Appeals Decision
The decision made by the Appeals Officer is binding on both you and the IRS. You cannot obtain judicial review of the Appeals decision following a Collection Appeals Program hearing. However, other opportunities may exist for administrative or judicial review of the underlying issues. For example, third parties may contest wrongful levy by filing an action in district court under IRC 6343(b).
Providing false information, failing to provide all pertinent information, or committing fraud will render the appeal decision void. Always provide complete, accurate, and truthful information throughout the process.
Important Considerations
Economic Hardship
If IRS actions are creating economic harm or your tax problem has not been resolved through normal channels, contact the Taxpayer Advocate Service at 877-777-4778. The Taxpayer Advocate Service offers independent assistance to taxpayers facing financial difficulties resulting from IRS actions.
Documentation Quality
Ensure all supporting documents are clear, legible, and directly relevant to your appeal. Poor quality copies or irrelevant materials may weaken your case. Organize documents logically and provide explanations connecting them to your arguments.
Completeness and Accuracy
Complete all required fields on Form 9423 accurately. Missing information may delay processing or result in rejection of your appeal. Double-check all entries for accuracy before submitting.
Timely Filing
Strict deadlines apply to requests for the Collection Appeals Program. Missing a deadline may result in losing your right to appeal and the resumption of collection action. Calculate deadlines carefully and submit forms promptly. Use certified mail or obtain fax confirmation to prove timely submission.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Record Retention
Maintain copies of Form 9423, all attachments, supporting documentation, Form 2848 if applicable, proof of submission, and all correspondence related to your appeal. These records provide protection and serve as a reference throughout the appeals process and any subsequent proceedings.
Additional Resources
Check out IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for more information about the Collection Appeals Program. These publications are available online at www.irs.gov or by calling the IRS. Understanding your rights and the appeals process helps you present the strongest possible case.
Key Reminders
File Form 9423 only with the Collection office handling your case, never directly to Appeals. Meet all deadlines to preserve your appeal rights. Provide complete and accurate information, along with supporting documentation. Sign and date the form to validate your submission. Attach Form 2848 if using a representative.
Keep copies of everything for your records. Respond promptly to any requests from the Appeals Officer. Understanding Form 9423 and the Collection Appeals Program empowers you to effectively challenge collection actions and seek a fair resolution of your tax matters.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
