If you’re reading this article, you probably are facing IRS collection actions for unpaid back taxes. In that case, you may request one of two types of administrative hearings from the Internal Revenue Service:
- Collection due process hearing-also known as a CDP hearing
- A hearing under the IRS Collection Appeals Program, known as a CAP hearing
This step-by-step guide will walk you through how to use IRS Form 9423 to request a CAP hearing from the IRS Independent Office of Appeals. Let’s start with step by step guidance on completing this form.
Table of contents
How do I complete IRS Form 9423?
IRS Form 9423 is a relatively straightforward form to complete. It consists of 1 page, with 17 data fields for the taxpayer to complete.
We’ll go through this form step by step.
1. Taxpayer name
This is straightforward.
2. Taxpayer representative (if applicable)
If you have a representative, such as a certified public accountant, tax attorney, or enrolled agent, you must attach a copy of IRS Form 2848. This is the form the IRS uses to recognize a taxpayer’s power of attorney.
3. Social Security number
Insert your Social Security number
4. Taxpayer’s business phone number
5. Taxpayer’s home phone number
List your home or cellular phone number.
6. Representative’s phone number
7. Taxpayer’s street address
Enter your street address.
Enter the city you live in.
Enter your state.
10. Zip code
Enter your zip code.
11. Type of tax being appealed
What type of tax form? Most individual taxpayers file their income tax return on IRS Form 1040. However, your tax professional should be able to fill this in accurately.
12. Tax periods being appealed
Are you appealing collections for more than one tax year? List all the tax years that apply to your underlying tax liability.
13. Tax due
List the amount of tax due.
14. Collection action the taxpayer is appealing
Check one of the following collection actions:
- Federal tax lien
- Levy or proposed levy
- Rejection of installment agreement
- Termination of installment agreement
- Modification of installment agreement
This is probably where a good tax attorney will earn their money. Tax professionals who regularly deal with the CAP procedure will understand how to explain your situation to the appeals office.
Essentially, you need to:
- Explain why you disagree with the decision
- Outline how you, the taxpayer, would resolve the tax problem to the IRS’ satisfaction
- Present additional information or documentation that support your argument
Generally, the Internal Revenue Service Independent Office of Appeals will ask the Collections Division to review, verify and provide their opinion on any new information you submit. However, as the taxpayer, you will have an opportunity to respond.
16. Taxpayer signature
If someone is acting as your power of attorney, then their signature goes here. If you have appointed a representative, you need to ensure that their Form 2848 is attached to your appeal request.
Otherwise, you must appear with your representative at any collection hearing, appeals conference, or other meeting with IRS officials.
Date you file your appeal request.
When do you use Form 9423?
Notice of federal tax lien
If you disagree with a federal tax lien or a proposed tax lien, then you may use this form to initiate a CAP appeal. According to the Form 9423 instructions, a taxpayer must request a managerial conference with the revenue officer and his or her supervisor.
After the conference, the IRS requests that you notify the collection manager within 2 business days of the conference if you intend to continue with the CAP process. Further collection action may resume if the completed form 9423 is not received or postmarked within 3 business days of the conference.
If you request a managerial conference but no one responds, please annotate that on the form.
Levy or proposed levy
If you’ve received a levy notice, you may use this form to appeal. The process is the same as with a notice of federal tax lien. The IRS will suspend enforcement action for the duration of the appeal.
Taxpayers may file this form to appeal the seizure of property, such as wage garnishment. Also, a taxpayer may file this form if appealing a disallowed request for the return of seized property. An injured third party may also use this form.
Rejection, modification, or termination of an installment agreement request
You may appeal an IRS decision regarding a proposed installment agreement. The IRS will suspend enforcement action for the duration of this appeal.
Watch this educational video to learn more about filing your collection appeal request with Form 9423.
Frequently asked questions
You can learn more about your appeal rights from IRS Publication 594, The IRS Collection Process, and IRS Publication 1660, Collection Appeal Rights.
The form instructions state that once the IRS appeals office makes a decision, it is considered binding on the taxpayer and the IRS. However, there are limited circumstances in which a taxpayer may be able to present information for consideration in tax court. For example, a third party may contest a wrongful levy by filing an action in federal court. IRS Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b) contains more details.
IRS Form 9423-Collection Appeal Request, is the tax form that a taxpayer may use to appeal an IRS decision on collection action or proposed collection action. Once received by the IRS Office of Appeals, the IRS will suspend collection action for the duration of the appeals process.
Where can I get a copy of Form 9423?
You can get a copy of this form from the IRS website or download a copy here.
Related tax articles
This tax form is one of the fillable tax forms provided by the Internal Revenue Service, to help taxpayers reduce their tax preparation costs. To see more forms like this, visit our free fillable tax forms page, where you’ll also find articles like this.
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