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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. CAP is available for the following actions:
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
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. . If you disagree with the decision of the IRS employee, and wish to appeal, you must first request a conference with the employee’s manager. If you do not resolve your disagreement with the Collection manager, submit Form 9423, Collection Appeal Request, to request consideration by Appeals. When you file a CAP appeal, the IRS will generally withhold collection action; however, it is not required by law to do so.
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:
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 your case is returned to Collection you could review information regarding enforcement actions:
You could also review information regarding collection alternatives and resolutions:
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If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 
1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
Related Notices/Letters
These letters allow you to request a CAP appeal because you have property subject to the collection action and you received a collection action notice or a warning of collection. This list is not all inclusive.
Taxpayer Files Collection Appeal Program (CAP) Request
