IRS Appeals – Collection Appeals Program (CAP)
Challenge IRS Collection Actions — Without a CDP Notice
The Collection Appeals Program (CAP) is a faster, more flexible appeals path than the Collection Due Process (CDP) process. It allows you to challenge IRS collection actions — liens, levies, property seizures, rejected payment plans, and terminated installment agreements — even when you have not received a formal CDP notice.
AI Summary
The IRS Collection Appeals Program (CAP) allows taxpayers to challenge IRS collection actions — liens, levies, seizures, and rejected or terminated agreements — by requesting an independent hearing before an IRS Appeals officer. Unlike CDP, CAP hearings are faster and available for a broader range of situations, but the decision is final and cannot be reviewed by the U.S. Tax Court.
CAP vs. CDP: Know Which to Use
Choosing the right appeal path can change the outcome of your case
CAP (Collection Appeals Program)
- No CDP notice required
- Faster resolution — typically weeks, not months
- Covers liens, levies, seizures, rejected/terminated agreements
- Decision is final — no Tax Court review
- Cannot challenge the underlying tax liability
CDP (Collection Due Process)
- Triggered by Final Levy Notice or Lien Filing
- Can challenge underlying tax liability
- Tax Court review available if Appeals disagrees
- Strict 30-day deadline from notice date
- Slower — typically 6–12 months
What CAP Can Challenge
When to Use CAP Instead of CDP
CAP is designed for situations where you need fast relief or where the formal CDP process is not available. Choose CAP when any of the following apply:
Key Difference: CAP is faster than CDP and covers a broader range of actions, but the Appeals decision is final — CAP does not give you the right to petition U.S. Tax Court. Use CDP when Tax Court review may be needed; use CAP when speed is critical.
How to File a CAP Appeal
Identify the CAP-Eligible Action
Confirm that the IRS collection action you want to challenge is CAP-eligible. CAP does not apply to the underlying tax liability — only to the collection action itself.
Request a Conference with the IRS Collection Manager
Before escalating to Appeals, you must first request a conference with the IRS collection manager. This is a required step — contact the revenue officer or ACS employee and ask to speak with their manager. Many issues are resolved here without needing to file Form 9423.
File Form 9423 to Request an Appeals Hearing
If the manager conference does not resolve the issue, submit Form 9423 (Collection Appeal Request) to the IRS. This is the official form that escalates your case to an independent IRS Appeals officer.
Present Your Position
Present your argument to the Appeals officer — why the collection action was improper, what collection alternatives exist, or why the agreement was improperly rejected or terminated.
Receive the Final Decision
The Appeals officer issues a final determination. Unlike CDP, CAP decisions cannot be appealed to Tax Court — make your case carefully and thoroughly.
Resolution Hub Connections
Emergency Relief
Related Appeals
Notices That May Trigger a CAP Appeal
The IRS Took Action — You Have the Right to Appeal
A CAP hearing can stop an improper lien, reverse a rejected agreement, or release an unlawful levy. Act before the collection action becomes permanent.
Get CAP Representation