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

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

 

How do you appeal a lien, levy or seizure action if you have been contacted by a Revenue Officer?

 

  • If you disagree with the decision of the Revenue Officer, you must first request a conference with the Collection manager.
  • If you do not resolve your disagreement with the Collection manager, you may submit a written request for Appeals consideration, preferably by completing Form 9423, Collection Appeal Request. This form is available at your local IRS office, by calling 1-800-829-3676, or from IRS.gov. Check the action(s) you disagree with and explain why you disagree. You must also offer a solution to resolve your tax problem.
  • Submit the Form 9423 to that Collection office.
  • If you request an appeal after the IRS makes a seizure, you must appeal to the Collection manager within 10 business days after the Notice of Seizure is given to you or left at your home or business.
  • You should let the Revenue Officer or manager know within 2 business days after your conference with the Collection manager if you want to appeal under CAP or the IRS will resume collection action. Your Form 9423 must be postmarked within 3 business days after the date of your conference with the Collection manager in order to prevent the resumption of collection action.
  • If you request a conference and are not contacted by a manager or his/her designee within two (2) business days of making the request, you can contact Collection again or submit Form 9423. If you submit Form 9423, note the date of your request for a conference in Block 15 and indicate that you were not contacted by a manager. The Form 9423 should be received or postmarked within four (4) business days of your request for a conference as collection action may resume.

 

Next week – How do you appeal the denial by the IRS of your request to release or return levied or seized property, if you believed the property was wrongfully levied or seized?

 

(IRS Publication 1660) (TTT 05/21/19)