Collection Appeals Program (CAP)
If you choose to go through this CAP process then you cannot go to Court on the Appeals’ decision.
CAP procedures are available to you if you’ve received any one of the following notices:
- Notice of Federal Tax Lien
- Notice of Levy
- Notice of Seizure
- Denial or Termination of Installment Agreement
CAP Procedures
If your only collection contact has been a notice or telephone call:
- Call the IRS telephone number shown on your notice
- Explain why you disagree and that you want to appeal the decision
- Be prepared to offer a solution
- Before you can come to Appeals you will need to first discuss your case with a Collections manager.
If you have been contacted by a Revenue Officer:
- Call the Revenue Office you’ve been dealing with
- Explain why you disagree and that you want to appeal the decision
- Be prepared to offer a solution
- Before you can come to Appeals you will need to discuss your case with a Collections manager.
- Complete Form 9423, Collection Appeals Request
- You have 2 days from your conference with the Collections manager to submit Form 9423 to the Revenue Officer.
For more information please refer to:
- Form 9423, Collection Appeals Request
- CAP Frequently Asked Questions

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