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

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

How do you appeal the rejection of a proposed installment agreement?

1. Call the telephone number shown on the letter rejecting your proposed installment agreement and explain that you want to appeal the rejection. Your appeal need not be in writing unless the rejection letter 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 rejection of a proposed installment agreement.

2. Your request for an appeal of the rejection of a proposed installment agreement must be made on or before the 30th day after the date of the rejection letter (the mailing of a written request, including a Form 9423, must be postmarked on or before such day).

Next week – How do you appeal the termination of an installment agreement?

(IRS Publication 1660) (TTT 06/04/19