IRS Form 9423: Collection Appeal Request – A Complete Guide
When the IRS takes collection action against you—such as filing a tax lien, levying your bank account, or seizing property—it can feel overwhelming. Fortunately, you have the right to appeal many of these actions through the Collection Appeals Program (CAP). Form 9423, Collection Appeal Request, is the primary document you'll use to exercise this right. This guide breaks down everything you need to know in plain English.
What Form 9423 Is For
Form 9423 is the official form taxpayers use to request an appeal of certain IRS collection actions under the Collection Appeals Program (CAP).
CAP is administered by the IRS Independent Office of Appeals, which operates separately from the IRS Collection office that initiated the action. This independence ensures an impartial review of your case.
Types of Actions You Can Appeal
You can use Form 9423 to appeal:
- Federal Tax Liens: Whether the IRS has filed or plans to file a Notice of Federal Tax Lien (NFTL)
- Levies: Before or after the IRS levies your wages, bank accounts, or other property
- Seizures: Before or after the IRS seizes your property (but before sale)
- Installment Agreement Issues: Rejection, modification, or termination of payment plans
- Lien Certificate Denials: Denied requests for lien subordination, withdrawal, discharge, or non-attachment
- Wrongful Levy Claims: When the IRS denies a request to return wrongfully levied property
Third parties may also use Form 9423 if their property was levied or liened to satisfy someone else’s tax debt.
How CAP Differs from CDP Hearings
Unlike Collection Due Process (CDP) hearings—which can lead to Tax Court review—CAP cases are resolved quickly, often within five business days, but cannot be appealed further if you disagree with the outcome.
When You’d Use Form 9423 (Timing Matters)
Deadlines for Filing
Timing is critical when filing Form 9423. Deadlines depend on the type of action you’re appealing:
Liens, Levies, and Seizures
If an IRS Revenue Officer is handling your case, you must:
- Request a conference with the Revenue Officer’s manager.
- Notify them within 2 business days of your intent to appeal.
- Submit Form 9423 within 3 business days of the manager conference (postmark date counts).
Exception:
If you request a conference but don’t hear back within 2 business days, submit Form 9423 within 4 business days of your request.
For seizures, you have 10 business days after the Notice of Seizure to appeal to the Collection manager.
Installment Agreements
You have 30 calendar days from the date of the rejection, termination, or modification notice to file your appeal.
No manager conference is required.
If you appeal a proposed termination before it takes effect, you can’t appeal again afterward—so choose your timing carefully.
Late Filing
Unlike CDP hearings, CAP does not have an “equivalent hearing” option. If you miss the CAP deadline, you lose appeal rights for that action.
However, you may still qualify for a CDP hearing if you’ve received a proper notice.
Key Rules You Should Know
1. Manager Conference Requirement
For most lien, levy, and seizure cases, you must first meet with a Collection manager before appealing.
This step is mandatory (except for installment agreement issues). Failure to do so can void your appeal rights.
2. Collection Action Stays
When you file a proper CAP appeal for liens, levies, or seizures, the IRS generally pauses collection activity while your appeal is pending—unless they believe waiting would jeopardize collection.
For installment agreement appeals, the IRS cannot levy for 30 days after rejection or termination.
If you appeal within that period, collection remains suspended during the appeal.
3. Scope of Review
Appeals determines whether the IRS action was appropriate based on law, policy, and procedures.
It does not explore alternative resolutions you didn’t request.
You also cannot challenge the amount or existence of your tax liability under CAP—those issues belong in CDP hearings.
4. One Shot Per Action
You can appeal each separate collection action (e.g., multiple liens filed in different jurisdictions or separate installment agreement terminations), but not the same levy multiple times unless new legal grounds arise.
5. No Judicial Review
CAP decisions are final and binding—neither you nor the IRS can appeal the result to Tax Court or federal court.
This is the key difference between CAP and CDP hearings.
Step-by-Step: How to File Form 9423
Step 1: Attempt to Resolve with the Collection Office
Before formal appeals, contact the IRS using the phone number on your notice or your Revenue Officer.
Many issues can be resolved directly without a CAP appeal.
Step 2: Request a Manager Conference (if required)
If the issue remains unresolved, request a manager conference.
Explain your disagreement and propose a reasonable solution.
This step is mandatory for liens, levies, and seizures but optional for installment agreement appeals.
Step 3: Complete Form 9423
You can download the form at IRS.gov.
Provide the following information:
- Your name, address, and SSN or EIN
- Tax type and tax periods involved
- Check boxes for the specific action(s) you’re appealing
- Block 15: Explain why you disagree and how you propose to resolve the issue
Attach supporting documentation such as financial statements, correspondence, or proof of payments.
Sign and date under penalty of perjury.
Step 4: Submit the Form Promptly
Mail or deliver your completed Form 9423 to the IRS office that took the collection action (not the Appeals office).
Use certified mail with a return receipt to verify timely submission.
Step 5: Cooperate During the Appeal
Expect contact from the Appeals Office within a few days.
Be responsive and provide any additional documents requested.
Most CAP cases are handled by phone or correspondence.
Common Mistakes and How to Avoid Them
Mistake 1: Missing the Deadline
Always mark your calendar and use certified mail to confirm your filing date.
Mistake 2: Skipping the Manager Conference
Skipping this required step for liens, levies, or seizures makes your appeal invalid.
Mistake 3: Incomplete Information in Block 15
Explain why you disagree and how you propose resolution—provide concrete facts and documentation.
Mistake 4: Confusing CAP with CDP
CDP provides Tax Court rights; CAP is faster but final.
Choose based on your specific notice and goals.
Mistake 5: Raising Non-Appealable Issues
You cannot use CAP to contest tax liability, offers in compromise, or Trust Fund Recovery Penalties.
Mistake 6: Failing to Provide Financial Documentation
If claiming hardship or proposing payment terms, attach detailed Form 433-A or 433-F.
Mistake 7: Providing False Information
Form 9423 is signed under penalty of perjury—false statements can void your appeal or trigger penalties.
What Happens After You File
1. Acknowledgment and Assignment
The Collection office forwards your appeal to Appeals within 2 business days.
An Appeals Officer (ATE) is assigned to your case.
2. Case Review
Appeals reviews your file, supporting evidence, and whether proper procedures were followed.
3. Contact and Conference
You’ll typically receive a call to discuss your case.
Most conferences occur by phone; in-person meetings are rare.
4. Resolution Timeline
Most CAP cases are resolved within 5 business days.
Complex issues (e.g., wrongful levies or lien discharges) may take up to 15 business days.
5. Appeals Decision
Appeals issues a determination letter summarizing the decision.
If they side with you, Collection must take corrective action (e.g., release a levy or approve your payment plan).
6. No Further Appeals
CAP decisions are final. However, third parties may pursue wrongful levy lawsuits under IRC §6343(b).
7. Retained Jurisdiction
If the IRS fails to implement the Appeals decision, or your situation changes, you can return to Appeals—but first try to resolve the issue directly with the Collection office.
FAQs
Q1: Can I file Form 9423 if I've already had a CDP hearing on the same tax debt?
Yes, but you cannot re-raise the same issues already addressed during your CDP hearing.
Q2: Do I need a lawyer or tax professional to file Form 9423?
No. You may represent yourself or authorize a representative via Form 2848.
Low Income Taxpayer Clinics (LITCs) may assist for free or at low cost.
Q3: What if the IRS continues collection activity during my CAP appeal?
Contact your Appeals Officer immediately.
Collection should generally be suspended during CAP unless the IRS deems collection at risk.
Q4: Can I withdraw my CAP request?
Yes. Submit a written withdrawal if you resolve the issue directly with Collection.
Q5: What’s the difference between Form 9423 and Form 12153?
Form 9423 = CAP (fast, no court review).
Form 12153 = CDP (slower, but includes right to Tax Court).
Q6: How do I prove economic hardship?
Submit Form 433-A or 433-F plus documentation (bank statements, pay stubs, rent, utilities) showing your basic living expenses exceed income.
Q7: What if I’m a third party whose property was levied for someone else’s tax debt?
You may appeal via Form 9423 and file a wrongful levy claim under IRC §6343(b) within 2 years.
