A CAP is available for a broad range of collection actions by completing the Form 9423, Collection Appeals Request. A CAP appeal is regarding a specific collection action proposed or taken by the IRS. CAP cases are generally resolved quickly by the Office of Appeals.

You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).

For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights. See IRS Publication 594, The IRS Collection Process, and  Publication 1660, Collection Appeal Rights, for a full explanation of the CDP and CAP programs.

Collection Appeals Program (CAP): If you disagree with an IRS employee decision, you can appeal these collection actions under CAP:

• Before or after the filing of a Notice of Federal Tax Lien (NFTL).
• Before or after the serving of a notice of levy.
• Before or after the seizure of property.
• After the denial of a request for property to be discharged from a lien.
• After the denial of the subordination of a lien.
• After the denial of the withdrawal of a NFTL.
• After the denial of the issuance of a certificate of non-attachment.
• Termination or proposed termination, modification or proposed modification, of an installment agreement (IA).

Note: A modification can involve a proposal by the IRS or the taxpayer.

• Rejection of an installment agreement (IA).
• After the disallowance of a taxpayer’s request for return of levied property under IRC 6343(d).
• After the disallowance of a third-party property owner’s request for return of wrongfully levied property under IRC 6343(b).
• Third party claims to property including alter ego and nominee liens.

You can appeal to the employee’s manager and the manager will generally hold a conference with you.

You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:

Levy

• Before or after the serving of a notice of levy.
• Before or 10-days after the seizure of property.
• Disallowance of a request to return levy proceeds.
• Taxpayers claiming a levy is erroneous before the levied proceeds are turned over to the IRS.
• Third-parties claiming property was wrongfully levied before the levied proceeds are turned over to the IRS.
• Denial of a third-party property owner’s administrative claim for return of wrongfully levied property.

Lien

• Before or after the filing of a Notice of Federal Tax Lien (NFTL).
• After the filing of a special condition NFTL attaching to property held in the name of third-party (i.e., alter-ego, nominee, transferee, etc. NFTL).
• After the denial of a request for:
  • property to be discharged from a lien,
  • subordination of a lien,
  • withdrawal of a NFTL, or
  • the issuance of a certificate of non-attachment.

Installment Agreement (IA)

• When an IA is:
  • Rejected,
  • Proposed termination or terminated,
  • Proposed modification or modified.

Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes the decision regarding your case, that decision is final, and you cannot go to court if you disagree with the CAP decision.

When tax is not paid the IRS can issue a levy, file a Notice of Federal Tax Lien (NFTL), and your United States passport can be denied or revoked.

• Levies are a legal seizure of your property or assets.
  • The IRS can issue a levy to take funds from a bank account, Social Security benefits, wages, your car, or your home.
• The IRS can file a NFTL for unpaid tax balances.
  • The NFTL is a public record that can affect your property and assets.
• The amount owed determines if your United States passport can be denied or revoked.
  • Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a lien — while a lien makes a claim against your property and rights to property  as security for a tax debt, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.

The tax debt you owe remains unpaid and IRS is continuing with the collection process. If you wish to appeal the filing of the lien and/or the proposed levy action, you may file an appeal by requesting a Collection Due Process (CDP) hearing. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.

For specifics on your particular notice, visit Understanding your IRS Notice or Letter on IRS.gov.

You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid.

The IRS has taken a collection action, proposed to take a collection action, or made a decision regarding your collection request and you disagree with the IRS’s decision.

Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).

Also, you may have requested an installment agreement or have an existing one. Under the Collections Appeals Program (CAP), you also have 30 days to appeal the rejection, modification and/or termination of an installment agreement.

When you have a balance due, the IRS can continue with its collection process by

• filing a lien, which makes claim to your assets as security for a tax debt, or
• that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).

You may have requested an installment agreement that was rejected or have an existing one where you received notice of modification or termination. Under the Collections Appeals Program (CAP), you also have 30 days to appeal the rejection, modification and/or termination of an installment agreement.

If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter. Visit I got a notice from the IRS for further details including what to do if the notice is not from the IRS.

You must decide which appeal process is best for your situation and the collection action you are appealing. Your appeal options are:

• CDP hearing request usually within 30-days starting the day after the date of the CDP notice.
• EH hearing request within 1-year starting the day after the date of the CDP notice.
• CAP appeal requests are generally available before or within 30-days after a collection action has occurred and ten days after a seizure of property.

Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent the IRS from taking enforcement action. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.

You’ll have until the date shown on the notice to request a CDP hearing with the IRS Office of Appeals.

See IRS Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

When deciding if you want to request a CAP appeal, you should verify if you are also entitled to a Collection Due Process (CDP) hearing.

• CDP hearings and Equivalency Hearing (EH) requests have strict time limits, but they offer collection alternatives like offers in compromise, installment agreements, abatements, and placement into non-collectible status if you can show you have a financial hardship.
• CAP appeals do NOT offer collection alternatives during the appeal, and only decides on if the collection action you are appealing was appropriate.
• CAP and EH appeal decisions are final, you cannot take the appeal to tax court once a CAP or EH appeal decision has been made.

If you wish to appeal the filing of the lien and/or the proposed levy action, you need to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing. If you do not file Form 12153, you may lose the ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision.

If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates your installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the process.

You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information. 

This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.

NOTE: A conference with a manager is not required if the CAP appeal is for a proposed modification, modified, proposed termination, terminated, or rejected installment agreements.

You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.

If you do not resolve your disagreement with the Collection manager, you may request the Office of Appeals review your case under the Collection Appeals Program by submitting Form 9423 to request consideration by the Office of Appeals. On the Form 9423, check the collection action(s) you disagree with and explain why you disagree.

See IRS Publication 594, The IRS Collection Process, and  Publication 1660, Collection Appeal Rights, for a full explanation of the CDP and CAP programs.

You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about Payment Plans or Offer in Compromise.

For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.

You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.

For specifics, see Levies and/or Liens on the TAS Get Help for further information.

You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.

For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).

You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.

Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.