IRS Form 9423 and the Collection Appeals Program – How to Appeal an IRS Collection Action
Falling behind on taxes can quickly become a stressful situation. The IRS doesn’t wait long before sending reminders about your unpaid balance. If those go unanswered, the agency can take serious action. They might file a tax lien, garnish your wages or bank account, or even seize your property to satisfy your debt. But don’t worry, you’re not out of options. You can still challenge or pause the IRS’s actions by filing Form 9423, Collection Appeal Request.
This guide breaks down how Form 9423 and the Collection Appeals Program (CAP) work, when to file, and what happens after you submit your appeal.
The IRS Collection Appeals Program (CAP)
The Collection Appeals Program provides taxpayers with a faster and less formal way to dispute IRS collection actions. You can use it to appeal before or after the collection action occurs.
A collection appeal is useful for time-sensitive situations, where quick decisions are necessary. For example, if you’ve received notice that the IRS plans to seize your assets, filing a CAP appeal could delay enforcement just enough for you to propose another solution.
However, you can’t use it to challenge the amount of tax you owe, but only how the IRS is collecting it. Once a CAP decision is made, it’s final and binding for both you and the IRS.
What Is IRS Form 9423?
You use the form to start the CAP process. It lets you appeal certain IRS collection actions that you believe were unfair, premature, or incorrectly handled.
You might file Form 9423 to dispute:
- A tax lien already filed or about to be filed
- A levy or wage garnishment that threatens your income or assets
- A property seizure that happened or is about to happen
- A rejected, modified, or canceled installment agreement
Filing the form can temporarily pause collection while the IRS reviews your case.
When Should You File Form 9423?
Timing matters when filing the form. The IRS has strict filing deadlines based on the type of collection action. Missing them means the IRS can resume collections immediately, so be sure to file on time.
| Collection Action | Deadline to File Form 9423 |
| After meeting with a collection manager | Within 3 business days of the conference |
| After requesting a conference but getting no response | Within 4 business days of your request |
| After receiving a Notice of Seizure | Within 10 business days |
| After a rejected, modified, or terminated installment agreement | Within 30 calendar days |
How to File IRS Form 9423, Collection Appeal Request Step by Step
1. Talk to the IRS or Collection Manager First
If your case involves a revenue officer, ask to meet with their manager. Explain why you disagree and what changes you want.
If the manager doesn’t agree, let them know within two business days that you intend to file Form 9423. This can temporarily halt collection activity while your appeal is pending.
For installment agreement disputes, you can proceed directly to filing the form without completing this step.
2. Fill Out the Form Accurately
When filing the Form 9423, you’ll need to include:
- Your name, address, and SSN or EIN for businesses
- The type of tax and period involved
- A clear description of the action you’re appealing
- Your reasons for disagreeing and your proposed resolution
You may attach any additional pages or supporting documents, such as payment receipts or proof of financial hardship, as needed.
Be clear, factual, and professional. Avoid emotional language. Facts carry more weight than emotional arguments.
3. Send It to the Right IRS Office
Submit your completed form to the office that took or plans to take the collection action, not to the Appeals Office. This might be your local IRS Collections Office or the contact listed on your notice.
Always keep a copy of your submission and use certified mail or a fax confirmation to prove it was filed on time.
What Happens After You File Form 9423?
Once you submit your appeal, a collection manager not involved in your original case will review your request to ensure fairness and objectivity.
You may be invited to a conference by phone, video, or in person, where you can further explain your case. If you’re represented by a tax professional, they can attend on your behalf.
The IRS aims to resolve CAP cases quickly, often within five to ten business days. However, complex cases can take longer, especially if the IRS requests additional information.
When the IRS Approves Your Appeal
If your appeal is successful, the IRS may stop, modify, or reverse its action. For example, it could release a levy, withdraw a lien, or reinstate an installment agreement. You’ll receive written confirmation of the outcome and any new terms that apply.
When the IRS Denies Your Appeal
If the IRS denies your appeal, the decision is final under the CAP process. And, you cannot request another administrative review on the same issue.
Still, you might have other options. If the 30-day window hasn’t closed, you may request a Collection Due Process (CDP) hearing using Form 12153. Or, if you’re experiencing financial hardship, reach out to the Taxpayer Advocate Service for assistance.
CAP vs. CDP: What’s the Difference?
| Feature | Collection Appeals Program (CAP) | Collection Due Process (CDP) |
| Speed | Faster (decision in days or weeks) | Slower (often months) |
| When You Can File | Before or after a collection action | Only after certain notices |
| Can Taxpayers Dispute Tax Debt? | No | Yes |
| Can Taxpayers Appeal a Decision to Court? | No | Yes |
| Form Required | Form 9423 | Form 12153 |
If your main goal is to stop collection fast, CAP is often the better option. But if you need to challenge the amount owed, a CDP hearing is the right route.
Read: How to Write an Effective Letter of Appeal to the IRS in 7 Steps
FAQ About Form 9423
1. Do I need to attend a manager conference before filing Form 9423?
Not always. If you’re appealing a rejected, modified, or terminated installment agreement, you can skip this step. But for liens, levies, or seizures, you’ll usually need to request a conference first. If the manager denies your request, let them know within two business days that you plan to file Form 9423.
2. What kind of documentation should I include with my appeal?
You can include anything that strengthens your case, like your proof of income, bank statements, payment records, hardship statements, or property valuations. Also, attach your proposed resolution, such as a new installment plan, and any relevant IRS notices. The more organized and factual your documentation is, the stronger your appeal appears.
3. What happens if a manager doesn’t respond to my conference request?
If you request a manager conference and don’t hear back within two business days, you may proceed by filing Form 9423 anyway. In that case, note in Block 15 of the form that you requested a conference and were not contacted. But make sure it’s mailed or postmarked within four business days of your request.
4. Does filing Form 9423 always stop IRS collection actions?
Not always. Filing Form 9423 generally forces a temporary suspension of collection activity while your appeal is under review unless the IRS believes you’ll move or hide assets. But that stay isn’t guaranteed if your form arrives beyond certain deadlines or lacks critical information.
5. Can I get judicial review (go to court) after a CAP decision?
Usually no. CAP decisions are final within the IRS, and you can’t appeal them to court. In limited scenarios often involving third-party property claims, some issues might be eligible for a different judicial challenge. But don’t count on a court review for most CAP decisions.
6. Can someone act on my behalf when filing Form 9423?
Yes. You can appoint a representative such as an attorney, CPA, enrolled agent, or, in some cases, a family member. To have them speak or transact with the IRS independently, you should file Form 2848 (Power of Attorney).
When to Seek Professional Help
If you’re dealing with wage garnishment, a property seizure, or a canceled payment plan, don’t face the IRS alone. The appeals process moves quickly and leaves little room for error.
At Tax Samaritan, we help U.S. taxpayers worldwide resolve IRS issues through experienced representation, expert tax preparation, and proactive planning. Our team can guide you through the Collection Appeals Program, file Form 9423 correctly, and help stop IRS collection actions before they escalate.
If you’ve received an IRS notice and believe the agency acted unfairly, take action now. Schedule a free consultation today and let our experts help you protect your income, assets, and peace of mind.
