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IRS Form 9423-A Guide to Your Collection Appeal Request

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.

What is IRS Form 9423?

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.

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.

Property seizure

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.

How to 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

If applicable.

5. Taxpayer’s home phone number

List your home or cellular phone number.

6. Representative’s phone number

If applicable.

7. Taxpayer’s street address

Enter your street address.

8. City

Enter the city you live in.

9. State

Enter your state.

10. Zip code

Enter your zip code.

IRS Form 9423-Collection Appeal Request
Complete IRS Form 9423 to request a collections appeal

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

15. Explanation

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.

17. Date

Date you file your appeal request.

What happens if I lose my appeal?

The form instructions state that once the IRS appeals office makes a decision, it is considered binding on the taxpayer and the IRS.

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.

Before making any permanent decisions regarding IRS actions, you should consult with a tax attorney about your collection appeal rights.

Where can I learn more about my appeal rights?

You can learn more about your appeal rights from the following IRS publications:

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.