The Various IRS Appeals Programs

The IRS Collections Appeals Program is in place to allow taxpayers recourse against an IRS determination that they don’t agree with.  Ask our tax professionals for more information about this program.

Collection Appeals Program (CAP)

The IRS adopted the collection appeals program in April 1996. This program was expanded in January 1997. Due to growing tax laws and procedures, this program still remains in place. Now, the collection appeals program (CAP) is standing along with newly developed program called collection due process hearing (CDP hearing). Through this collection appeals program, a taxpayer has the right to appeal against the different collection actions taken by the IRS. The collection actions include seizure, liens, and termination of installment agreement, levies and more.

Before applying for the collection appeals program, you must understand that the decision taken on your case by the appeals officer will be final. You cannot further claim on the decision of appeals officer. The decision taken by the appeals officer will have to be accepted by both you and the IRS. Apart from this, once you have selected to go through CAP process then you cannot go to court to challenge the decision of the appeals officer.

Considering these factors, you have decided that you want to apply for collection appeals program (CAP) then you can follow the CAP procedure.

CAP Procedures:

• Call the IRS telephone number shown on your notice. If you have been contacted by revenue officer, call the revenue officer dealing with you.
• After calling, explain them why you disagree and you want to apply for a collection appeals program (CAP)
• At this moment think of offering a solution.
• You have to discuss your case with a collections manager before you can come to appeals.
• After discussing your case with the collections manager, you have to fill out the FORM 9423 (Collection appeals request). You have to make sure that you fill out the form with accurate information.

As discussed earlier, you can appeal a notice of levy, federal tax lien, seizure or termination of an installment agreement. If the IRS makes a seizure and you are appealing after receiving the notice of seizure, you must appeal to the collection manager within 10 business days.

Before speaking with the collection manager, you have 2 days to submit FORM 9423 to the revenue officer.

If you need help with appealing an IRS determination, contact our tax professionals who can help you through the process.

Call us now: (561) 237-5443