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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part IX)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part IX):

How do you appeal the termination of an installment agreement?

1. Call the telephone number shown on the notice that indicates that the IRS intends to terminate your installment agreement. If you are unable to resolve the matter, then explain that you want to appeal the termination. Your appeal need not be in writing unless the notice of intent to terminate your installment agreement was sent by a Revenue Officer, in which case your request for an appeal must be in writing, preferably using Form 9423, Collection Appeal Request. While a conference is recommended, you need not have a conference with a Collection manager before appealing the termination of an installment agreement.

2. You will have 30 days from the date of the notice of intent to terminate in which to request an appeal. Unless you appeal within 30 days after the date of the notice, or cure the default, the installment agreement will terminate. After the termination of your installment agreement, your right to appeal will continue for an additional 30 days. Your written request, if mailed, must be postmarked within the appeal period. Please note that if you appeal prior to the termination of your installment agreement, you may not appeal the decision again once the termination takes effect.

Next week – How do you appeal a proposed modification or modification of an installment agreement?

(IRS Publication 1660) (TTT 06/11/19)