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The IRS Collection Appeals Program (Part II)

The IRS Collection Appeals Program (Part II)

What to do if you disagree with the manager’s decision?

If you then disagree with the manager’s decision, you may request the IRS Office of Appeals review your case under the Collection Appeals Program as outlined in Publication 1660. If your case is assigned to a Revenue Officer, your request for Appeals consideration should be made within three (3) business days of the conference with the manager or collection actions may resume. You must submit your request for Appeals consideration in writing, preferably on Form 9423, Collection Appeal Request. If your case is not assigned to a Revenue Officer, you can appeal the manager’s decision in writing or orally and your case will be forwarded to Appeals for review. Your request for Appeals consideration should be made within three (3) business days of the conference with the manager or collection actions may resume.

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 may contact Collection again and request Appeals consideration. 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. Submit Form 9423 to the Revenue Officer involved in the lien, levy or seizure action.

Next week: What to do if you disagree with the Appeal’s decision?

(IRS Publication 594 and IRS.gov) (TTT 01/14/20)