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Home > Notices > Taxpayer Files Collection Appeal Program (CAP) Request
Published:   |   Last Updated: October 22, 2024

Taxpayer Files Collection Appeal Program (CAP) Request

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Overview

These letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.

I Need More Information

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1.

CAP is available for the following actions:

  • Before or after the IRS files a Notice of Federal Tax Lien;
  • Before or after the IRS levies or seizes your property;
  • Termination, or proposed termination, of an installment agreement;
  • Rejection of an installment agreement; and
  • Modification, or proposed modification, of an installment agreement.
  • 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. 
  • 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.

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.

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

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2.

What does this mean to me?

These letters advise you that a certain action has taken place or is being proposed. Therefore, you are entitled to exercise your CAP appeal rights. When you file a CAP appeal, the IRS will generally withhold collection action; however, it is not required by law to do so.

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3.

How did I get here?

You have a balance owed on your tax account or you have property subject to a collection action. You appealed one of the following actions:

  1. Levy or seizure action that has been or will be taken;
  2. A Notice of Federal Tax Lien (NFTL) that will be or has been filed;
  3. A filed special condition NFTL attaching taxpayer property held in the name of a third party (i.e., a nominee, alter ego, transferee, etc., NFTL);
  4. Denials of requests to issue lien certificates, such as subordination, discharge or non-attachment as well as denials of requests to withdraw an NFTL;
  5. Rejected, proposed for modification, modified, proposed for termination or terminated installment agreements;
  6. Disallowance of taxpayer’s request to return levied property under IRC § 6343(d); or
  7. Disallowance of third-party property owner’s claim for return of wrongfully levied property under IRC § 6343(b).
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4.

What are my next steps?

If you have questions, you can contact the person shown at the top of the letter.

An Appeals officer will conduct an administrative review of your appeal. A decision is made and your case is returned to Collection or the originating division. You cannot appeal the decision made by the Appeals officer or file a petition to request judicial review by the U.S. Tax Court.

When you are returned to Collection you could review information regarding enforcement actions:

You could also review information regarding collection alternatives and resolutions:

Where can I get additional help?

Publication 1

Your Rights as a Taxpayer

Download
Publication 5

Your Appeal Rights and How To Prepare a Protest If You Don’t Agree

Download
Publication 594

IRS Collection Process

Download
Publication 1468

Guidelines for NFTLs and Centralized Lien Processing

Download
Publication 1660

Collection Appeal Rights

Download
Publication 4227

Overview of the Appeals Process Brochure

Download
Form 9423

Collection Appeal Request

Download
Form 12153

Request for a Collection Due Process or Equivalent Hearing

Download

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