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Collection Appeal Rights

You may appeal many IRS collection actions to the IRS Independent Office of Appeals (Appeals). Appeals is separate from and
independent of the IRS Collection office that initiated the collection action. Appeals ensures and protects its independence by
adhering to a strict policy of prohibiting certain ex parte communications with the IRS Collection office or other IRS offices, such as
discussions regarding the strengths or weaknesses of your case. Revenue Procedure 2012-18 has more information about Appeals’
independence and ex parte communication and is available at www.IRS.gov.
The two main procedures are Collection Due Process and Collection Appeals Program. Other procedures are described on page
four of this publication and at www.IRS.gov.
Collection Due Process (CDP) is available if you receive one of the following notices:
• Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320
• Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing
• Post Levy Collection Due Process (CDP) Notice
Collection Appeals Program (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
• Modification, or proposed modification, of an installment agreement
CAP generally results in a quicker Appeals decision and is available for a broader range of collection actions. However, you cannot
go to court if you disagree with the CAP decision. CAP procedures are described on pages three and four of this publication.
You may represent yourself at CDP, CAP and other Appeals proceedings. Or, you may be represented by an attorney, certified public
accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family,
or in the case of a business, by regular full-time employees, general partners or bona fide officers.
A Low Income Taxpayer Clinic (LITC) may represent you if you qualify. LITCs are independent from the IRS and most provide
representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. Some clinics
can provide multilingual information about taxpayer rights and responsibilities. Publication 4134, Low Income Taxpayer Clinic List,
provides information on clinics in your area and is available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov.
If you want your representative to contact us or appear without you and to receive and inspect confidential material, you must file
a properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative. You may
also authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821,
Tax Information Authorization. These forms are available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov.

HEARING AVAILABLE UNDER COLLECTION DUE PROCESS (CDP) For Lien and Levy Notices

By law, you have the right to a CDP hearing when you receive The IRS does this by issuing you a pre-levy or post-levy notice.
a Notice advising you of this right and you timely postmark a The notice is mailed, given to you, or left at your home or office.
request for a hearing to the address indicated on the Notice. During the 30-day period from the date of the notice, you may
You are limited to one hearing under section 6320 (Notice and request a hearing with Appeals. There are four exceptions to
opportunity for hearing upon filing of notice of lien) and 6330 issuing this notice before levy:
(Notice and opportunity for hearing before levy) for each tax 1. When collection of the tax is in jeopardy.
assessment within a tax period. 2. When the IRS levies your state tax refund.
You may contest the CDP determination in the United States 3. When the criteria for a Disqualified Employment Tax
Tax Court. Levy is met.
4. When the IRS serves a federal contractor levy.
Lien Notice: The IRS is required to notify you the first time a
Notice of Federal Tax Lien is filed for each tax and period. The You may request a hearing after the levy action in these
IRS must notify you within 5 business days after the lien filing. instances.
This notice may be mailed, given to you, or left at your home
If your request for a CDP hearing is not timely, you may request
or office. You then have 30 days, after that 5-day period, to
an equivalent hearing. To receive an equivalent hearing, your
request a hearing with Appeals. The lien notice you receive will
request must be postmarked on or before the end of the one-
indicate the date this 30-day period expires.
year period after the date of the levy notice or on or before the
Levy Notice: For each tax and period, the IRS is required to end of the one-year period plus 5 business days after the filing
notify you the first time it collects or intends to collect a tax date of the Notice of Federal Tax Lien.
liability by taking your property or rights to property.

Publication 1660 (Rev. 1-2020) Catalog Number 14376Z Department of the Treasury Internal Revenue Service www.irs.gov

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How do you request a CDP or equivalent hearing with the What will happen when you request a CDP or equivalent
IRS Independent Office of Appeals? hearing with the IRS Independent Office of Appeals?
Complete Form 12153, Request for a Collection Due Process After you request a hearing, you may still discuss your concerns
or Equivalent Hearing, or other written request with the same with the Collection office that sent the lien or levy notice. If you
information and send it to the address shown on your lien or are able to resolve the issues with that office, you may withdraw
levy notice. To request an equivalent hearing, you must check your request for a hearing. If you are unable to, or do not choose
the Equivalent Hearing box on line 7 of Form 12153, or if you to, resolve the issues with the Collection office, your case will
don’t use Form 12153 write that you want an equivalent hearing be forwarded immediately to Appeals.
if the CDP hearing request is late. If you received both a lien
Appeals will contact you to schedule a conference. Your
and a levy notice, you may appeal both actions by checking the
conference may be held by telephone, correspondence, or, if
boxes on line 6 of Form 12153 or if you don’t use Form 12153,
you qualify, in a face-to-face conference at the Appeals office
you may appeal both actions in one written request. You must
closest to your home, school or place of business. To qualify for
identify your alternatives to, or your reasons for disagreeing
a face-to-face conference, you must not raise any issues that
with, the lien filing or the levy action. Alternatives or reasons for
are deemed as frivolous or made with a desire solely to delay or
disagreeing may include:
impede collection. If you are proposing a collection alternative, it
• Collection alternatives such as installment agreement or may be necessary for you to submit financial information or tax
offer in compromise. returns. Generally, the IRS Independent Office of Appeals will
ask the Collection Function to review, verify and provide their
• Subordination or discharge of lien. opinion on any new information you submit. We will share their
• Withdrawal of Notice of Federal Tax Lien. comments with you and give you the opportunity to respond.
If you request a face-to-face hearing, the Appeals Officer will
• Appropriate spousal defenses. notify you by letter if you need to take steps to qualify for a face-
• The existence or amount of the tax, but only if you did to-face conference.
not receive a notice of deficiency or did not otherwise Unless one of the exceptions in section 6330(f) applies,
have an opportunity to dispute the tax liability. for Jeopardy situations, State Income Tax levies, Federal
Contractor levies or Disqualified Employment Tax levies, levy
• Collection of the tax liability is causing or will cause an action is not permitted for the subject tax and periods during the
economic or other hardship. 30 days after the levy notice and during the timely requested
Note: You may not raise an issue that was raised and CDP hearing process. Normally, there will be no levy action
considered at a prior administrative or judicial hearing, if during the period you have to request a hearing from a lien
you, or your representative, participated meaningfully in the notice and during the related CDP hearing process.
prior hearing or proceeding. Also, you may not challenge the If your request for a CDP hearing is timely, the 10-year period
existence or amount of an assessment made based on court the IRS has to collect your taxes will be suspended until the
ordered restitution. date Appeals’ determination becomes final or you withdraw
Form 12153 is available at your local IRS Office, by calling your request for a hearing in writing.
1-800-829-3676, or from www.IRS.gov. Include a copy of your At the conclusion of the CDP hearing, Appeals will issue a
lien and/or levy notice. List all taxes and tax periods included on determination letter unless you have withdrawn your hearing
the notice you received for which you are requesting a hearing. request. If you don’t agree with Appeals’ determination, you
You are entitled to only one hearing relating to a lien notice and may request judicial review of the determination by petitioning
one hearing relating to a levy notice, for each taxable period. the United States Tax Court within the time period provided for
In general, the IRS will deny a hearing request that only raises in the Appeals’ determination letter. You may not be able to
issues identified by the IRS as frivolous or that are made solely raise issues in the Tax Court if you do not raise them during the
to delay or impede collection. For a nonexclusive listing of Appeals hearing, and the Tax Court may limit the evidence you
issues identified by the IRS as frivolous, see “The Truth About can present to the evidence you submitted to Appeals during
Frivolous Tax Arguments” on www.IRS.gov. the hearing. You should, therefore, raise all issues and present
To preserve your right to go to court, you must request a CDP all evidence during the Appeals hearing, in order to preserve
hearing within the time period provided by law. Your request for your rights to raise issues and have evidence considered in
a CDP hearing must be sent to the address on the lien or levy subsequent court proceedings.
notice and postmarked on or before the date shown in the lien Appeals will retain jurisdiction over its determination. You may
notice or on or before the 30th day after the date of the levy return to Appeals if you believe that the Collection function
notice. did not carry out Appeals’ determination as it was stated or if
Before you formally appeal a lien or levy notice by sending there is a change in your circumstances that affects Appeals’
us Form 12153, you may be able to work out a solution with determination. However, you must first try to work with Collection
the Collection office that sent the notice. To do so, call the to resolve the problem.
telephone number on the lien or levy notice and explain to the If your request for a CDP hearing is not timely and you request
IRS employee listed on the notice or other representative why an equivalent hearing, the law does not prohibit levy and the
you disagree with the action. collection statute is not suspended. Furthermore, you cannot
If a telephone number is not shown on the notice, you can call go to court if you disagree with Appeals’ decision.
1-800-829-1040. This contact, however, does NOT extend the
30-day period to make a written request for a CDP hearing.

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HEARING AVAILABLE UNDER COLLECTION APPEALS PROGRAM (CAP)
For Liens, Levies, Seizures and Installment Agreements

The CAP procedure is available under more circumstances
than Collection Due Process (CDP). Unlike CDP, you may not 2. If you can’t reach an agreement with the employee, tell the
challenge in CAP the existence or amount of your tax liability. employee that you want to appeal his or her decision. The
You also cannot proceed to court if you don’t agree with Appeals’ employee must honor your request and will refer you to a
decision in your CAP case. Collection actions you may appeal manager. The manager will either speak with you then or
under CAP are: will return your call within 24 hours.
Notice of Federal Tax Lien. You may appeal the proposed 3. Explain to the manager which action(s) you disagree with
filing of a Notice of Federal Tax Lien (NFTL) or the actual filing and why. The manager will make a decision on the case.
of an NFTL at the first and each subsequent filing of the NFTL. If you don’t agree with the manager’s decision, your case
You may also appeal denied requests to withdraw a NFTL, and will be forwarded to Appeals for review. You do not have to
denied discharges, subordinations, and non-attachments of a submit the appeal request in writing.
lien. How do you appeal a lien, levy or seizure action if you have
Third parties may file a CAP appeal regarding the filing of a been contacted by a Revenue Officer?
notice of lien against alter ego or nominee property. There are 1. If you disagree with the decision of the Revenue Officer,
no CDP rights available for persons determined to be nominees you must first request a conference with the Collection
or alter egos. Persons assessed as transferees under Internal manager.
Revenue Code (IRC) Section 6901, however, are entitled to 2. If you do not resolve your disagreement with the
CDP rights. Collection manager, you may submit a written request for
Notice of Levy. You may appeal before or after the IRS places Appeals consideration, preferably by completing Form
a levy on your wages, bank account or other property. Once 9423, Collection Appeal Request. This form is available
the levy proceeds have been sent to the IRS, you may also at your local IRS office, by calling 1-800-829-3676, or
appeal the denial by the IRS of your request to have levied from www.IRS.gov. Check the action(s) you disagree
property returned to you. Please note that a request to return with and explain why you disagree. You must also offer a
levy proceeds must be made within 9 months from the date of solution to resolve your tax problem.
such levy if it was made on or before March 22, 2017. If the levy 3. Submit the Form 9423 to that Collection office.
was made on or after March 23, 2017, your request must be
made within 2 years from the date of such levy. See IRC Section 4. If you request an appeal after the IRS makes a seizure,
6343(d). You may also have additional CDP appeal rights. See you must appeal to the Collection manager within 10
the preceding information regarding Hearing Available under business days after the Notice of Seizure is given to you
Collection Due Process. or left at your home or business.
Seizure of Property. You may appeal before or after the IRS 5. You should let the Revenue Officer or manager know
makes a seizure but before the property is sold. within 2 business days after your conference with the
Collection manager if you want to appeal under CAP or
Rejection, Modification or Termination of Installment the IRS will resume collection action. Your Form 9423
Agreement. You may appeal when the IRS rejects your request must be postmarked within 3 business days after the
for an installment agreement. You may also appeal when date of your conference with the Collection manager in
the IRS proposes to terminate or terminates your installment order to prevent the resumption of collection action.
agreement. 6. If you request a conference and are not contacted by
In addition, you may also appeal when the IRS proposes to a manager or his/her designee within two (2) business
modify or modifies your installment agreement. days of making the request, you can contact Collection
again or submit Form 9423. If you submit Form 9423,
Wrongful Levy. If you are not liable for tax and the IRS has note the date of your request for a conference in Block 15
levied or seized property that you believe belongs to you or in and indicate that you were not contacted by a manager.
which you have an interest superior to the IRS, you may appeal The Form 9423 should be received or postmarked within
the denial by the IRS of your request to release the levy or four (4) business days of your request for a conference
seizure, or return the property or its value. Please note that a as collection action may resume.
request to the IRS to return wrongfully levied property must be
in writing, filed within 9 months of the levy or seizure if it was How do you appeal the denial by the IRS of your request to
made on or before March 22, 2017, and must satisfy certain release or return levied or seized property, if you believed the
requirements. If the levy or seizure was made on or after March property was wrongfully levied or seized?
23, 2017, your request must be made within 2 years from the 1. If you do not agree with the denial of the request to
date of the levy or seizure. See Publication 4528, Making an release or return wrongfully levied/seized property or
Administrative Wrongful Levy Claim Under Internal Revenue its value, you must first request a conference with the
Code (IRC) Section 6343(b). manager of the Advisory Group denying your request.
How do you appeal a lien or levy action if your only 2. Call the telephone number on the letter denying your
collection contact has been a notice or telephone call? request and explain that you want a conference with the
Advisory Group manager.
1. Call the IRS at the telephone number shown on your
notice or identified by the IRS employee in a prior 3. If you do not resolve your disagreement with the Advisory
telephone contact. Be prepared to explain which action(s) Group manager, you must submit a written request
you disagree with and why you disagree. You must also for Appeals consideration, preferably on Form 9423,
offer a solution to your tax problem. Collection Appeal Request.

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4. This form is available at your local IRS office, by calling What will happen when you appeal your case?
1-800-829-3676, or from www.IRS.gov. Check the
Lien, Levy and Seizure: Normally, the IRS will not take
action you disagree with and explain why you disagree.
any action to collect the tax for the tax periods Appeals is
5. Submit the completed Form 9423 to the Advisory Group considering, unless the IRS believes the collection of the
office that denied your request to release or return of tax is at risk or you are a business meeting the criteria for a
wrongfully levied/seized property or its value. Disqualified Employment Tax Levy.
How do you appeal the rejection of a proposed installment Installment Agreements: IMPORTANT - The IRS can’t
agreement? levy until 30 days after the rejection or termination of your
agreement. If you appeal within the 30-day period, the IRS will
1. Call the telephone number shown on the letter rejecting your
be prohibited from levying until your appeal is completed unless
proposed installment agreement and explain that you want to
the IRS believes the collection of the tax is in jeopardy.
appeal the rejection. Your appeal need not be in writing unless
the rejection letter was sent by a Revenue Officer, in which Once Appeals makes a decision regarding your case, that
case your request for an appeal must be in writing, preferably decision is binding on both you and the IRS. You cannot
using Form 9423, Collection Appeal Request. While a obtain judicial review of Appeals’ decision following a CAP
conference is recommended, you need not have a conference hearing. However, there may be other opportunities to obtain
with a Collection manager before appealing the rejection of a administrative or judicial review of the issue raised in the CAP
proposed installment agreement. hearing. For example, a third party may contest a wrongful levy
by filing an action in district court. See Publication 4528, Making
2. Your request for an appeal of the rejection of a proposed
an Administrative Wrongful Levy Claim Under Internal Revenue
installment agreement must be made on or before the 30th
Code (IRC) Section 6343(b).
day after the date of the rejection letter (the mailing of a written
request, including a Form 9423, must be postmarked on or Note: Providing false information, failure to provide all pertinent
before such day). information or fraud will void Appeals’ decision.
How do you appeal the termination of an installment APPEAL OF OTHER COLLECTION ACTIONS
agreement? You may also appeal other collection actions:
1. Call the telephone number shown on the notice that indicates
• Rejected Offer in Compromise
that the IRS intends to terminate your installment agreement.
If you are unable to resolve the matter, then explain that you • Proposed Trust Fund Recovery Penalty
want to appeal the termination. Your appeal need not be in
• Denied Trust Fund Recovery Penalty Claim
writing unless the notice of intent to terminate your installment
agreement was sent by a Revenue Officer, in which case • Denied request to abate penalties (i.e., late payment,
your request for an appeal must be in writing, preferably using late filing, or deposit penalties)
Form 9423, Collection Appeal Request. While a conference
is recommended, you need not have a conference with a To dispute a penalty in Appeals, follow the protest requirements
Collection manager before appealing the termination of an in Publication 5, Your Appeal Rights and How To Prepare
installment agreement. A Protest If You Don’t Agree. Also, the correspondence you
receive on these types of cases will explain where you should
2. You will have 30 days from the date of the notice of intent send your protest.
to terminate in which to request an appeal. Unless you appeal
within 30 days after the date of the notice, or cure the default,
the installment agreement will terminate. After the termination
of your installment agreement, your right to appeal will continue
for an additional 30 days. Your written request, if mailed, must
be postmarked within the appeal period. Please note that if you Help if you are experiencing economic harm...
appeal prior to the termination of your installment agreement, The Taxpayer Advocate Service (TAS) helps taxpayers
you may not appeal the decision again once the termination whose problems with the IRS are causing financial
takes effect. difficulties; who have tried but haven’t been able to
How do you appeal a proposed modification or modification resolve their problems with the IRS; and those who
of an installment agreement? believe an IRS system or procedure is not working as it
should. If you believe you are eligible for TAS assistance,
The IRS may propose to modify the terms of your installment you can reach TAS by calling the TAS toll-free number at
agreement based on your financial information. If the IRS does 1-877-777-4778 or TTY/TDD 1-800-829-4059. For more
not hear from you after proposing to modify your installment information, go to www.irs.gov/advocate.
agreement, it may proceed to modify your installment
agreement. If you are informed that your agreement is being TAS cannot extend the time you have to request a CDP,
modified or has been modified, you may request an Appeals equivalent or CAP hearing. The timeframes for requesting
hearing under CAP procedures. If you wish to file an appeal these hearings are explained in this publication.
concerning a proposed modification or modification of your
installment agreement, please follow the directions under the
section entitled, “How do you appeal the termination of an
installment agreement?”

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