--- title: The IRS Collection Appeals Program (CAP) description: You have the right to appeal most IRS collection actions, but you must follow a very specific time frame in order to have your appeal heard. image: https://www.toptaxdefenders.com/hs-fs/file-361661872-jpg/images/collection_appeal_program.jpg --- [(866)866-1555](tel:866-866-1555) | [Contact](https://www.toptaxdefenders.com/contact-us) [![Top Tax Defenders](https://www.toptaxdefenders.com/hs-fs/hubfs/images/nov_15/ttd_logo_test_new.png?width=314&height=64&name=ttd_logo_test_new.png "Top Tax Defenders")](https://www.toptaxdefenders.com) # Tax Matters - The Top Tax Defenders Blog # The IRS Collection Appeals Program (CAP) By Top Tax Staff | Dec 13, 2013 7:00:00 AM | [IRS Collections](https://www.toptaxdefenders.com/blog/topic/irs-collections) [![Share on Facebook](https://static.hubspot.com/final/img/common/icons/social/facebook-24x24.png)](http://www.facebook.com/share.php?u=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Dfacebook) [![Share on LinkedIn](https://static.hubspot.com/final/img/common/icons/social/linkedin-24x24.png)](http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Dlinkedin) [![Share on Twitter](https://static.hubspot.com/final/img/common/icons/social/twitter-24x24.png)](https://twitter.com/intent/tweet?original_referer=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Dtwitter&url=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Dtwitter&source=tweetbutton&text=The%20IRS%20Collection%20Appeals%20Program%20%28CAP%29) [![Share on Pinterest](https://static.hubspot.com/final/img/common/icons/social/pinterest-24x24.png)](http://pinterest.com/pin/create/button/?url=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Dpinterest&media=) [![Share on Email](https://static.hubspot.com/final/img/common/icons/social/email-24x24.png)](mailto:?subject=Check%20out%20https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Demail%20&body=Check%20out%20https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F189203%2Fthe-irs-collection-appeals-program-cap%3Futm_medium%3Dsocial%26utm_source%3Demail) ![The IRS Collection Appeals Program (CAP)](https://www.toptaxdefenders.com/hs-fs/hubfs/The%20IRS%20Collection%20Appeals%20Program%20(CAP).jpg?width=1000&name=The%20IRS%20Collection%20Appeals%20Program%20(CAP).jpg) Dealing with an IRS collection action such as a levy, a lien, or an [IRS property seizure](https://www.toptaxdefenders.com/tax-solutions/asset-seizure/) can be stressful and time-consuming. The process for appealing one of these actions can also be a lengthy ordeal. Because your property and assets may be at stake, it is important for you to understand your rights and responsibilities in these situations. You do have the right to appeal most IRS collection actions, but you must do so by following a very specific time frame in order to have your appeal heard. ### [![DID YOU RECEIVE AN IRS AUDIT NOTICE? DOWNLOAD OUR FREE GUIDE ON FIGHTING AN IRS AUDIT >>](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/139062/7b6035f5-162a-44ad-8fb1-35e7a2cd3f78.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/139062/7b6035f5-162a-44ad-8fb1-35e7a2cd3f78) ### What is the IRS Collection Appeals Program (CAP)? The [IRS Collection Appeals Program (CAP)](https://taxcure.com/tax-relief-forms/irs-form-9423) is one of two appeals options for taxpayers. The IRS also provides the Collections Due Process (CDP) for appealing collection actions. However, the CAP program is available for more situations than the CDP program, even though a final resolution may take longer. The following are eligible for review under the CDP: - A notice of [federal tax lien](https://www.toptaxdefenders.com/blog/bid/123846/Get-Lien-How-to-Avoid-a-Tax-Lien) - A notice of [intent to levy](https://www.toptaxdefenders.com/blog/bid/107425/What-is-an-IRS-Tax-Levy) - A notice of the agency's [intent to seize your property](https://www.toptaxdefenders.com/blog/bid/153345/Can-the-IRS-Seize-Your-Property) - A written notice that your [IRS installment agreement](https://www.toptaxdefenders.com/blog/bid/163109/Advantages-and-Disadvantages-of-IRS-Installment-Plans) will be rejected, modified, or terminated  - A notice of intent to levy that you believe to be erroneous ### How to Request a Collection Appeals Hearing The way to request an appeals hearing in these cases varies, depending on the specific collection you are appealing: - To appeal a notice of intent to levy or impose a lien: Call the applicable IRS telephone number and inform the employee that you want to request a hearing. This is appropriate when your only contact with the agency has been via telephone. - To appeal a notice of lien, levy, or property seizure: Complete Form 9423 "Collection Appeals Request" and submit it to the collection office overseeing your case. You can do this by mail or in person. - To appeal the agency's refusal to release property you believe was erroneously seized: Call the IRS phone number on the written notice of refusal and request a conference with the Advisory Group Manager. If you speak with the Advisory Group Manager and are unable to resolve the matter, you can complete Form 9423 and submit it to the Advisory Group office that issued the denial. - To appeal the modification, rejection, or termination of your installment agreement: Call the IRS phone number on the written notice and attempt to resolve the matter over the phone. If you are unable to do so, you can complete Form 9423 and send it to the Revenue Officer in charge of your case. It's important to note that if the original notice was sent from the Revenue Officer, you must submit your initial appeal in writing.  [![DO YOU NEED IRS TAX HELP? SCHEDULE A FREE CONSULTATION WITH OUR TAX EXPERTS »](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/139062/758dc20d-7fa2-4e2a-a2ae-b124ff4cd561.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/139062/758dc20d-7fa2-4e2a-a2ae-b124ff4cd561) There are important time limits involved in appealing changes to your installment agreement. If you receive a notice that the IRS intends to reject your proposed agreement, you'll have 30 days to appeal the decision. If you receive a notice that the IRS intends to terminate your agreement, the appeal window is lengthened to 76 days. If you'd like to appeal an IRS notice involving a proposed lien, levy, property seizure, or adjustment to your installment plan, you can do so by following the Collections Appeals Program (CAP). If you need assistance, a qualified tax attorney can help you decide how to go about handling your appeal.   *[![guide-download-banner](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/139062/e3319570-b963-4136-8a66-f729e4843b7b.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/139062/e3319570-b963-4136-8a66-f729e4843b7b) * COMMENTS ### SUBSCRIBE VIA EMAIL ### POSTS BY TOPIC - [Tax Tips and Help (287)](https://www.toptaxdefenders.com/blog/topic/tax-tips-and-help) - [IRS Collections (121)](https://www.toptaxdefenders.com/blog/topic/irs-collections) - [IRS Audit (72)](https://www.toptaxdefenders.com/blog/topic/irs-audit) - [Tax Credits and Deductions (69)](https://www.toptaxdefenders.com/blog/topic/tax-credits-and-deductions) - [Tax Resolution (62)](https://www.toptaxdefenders.com/blog/topic/tax-resolution) - [Business Taxes (53)](https://www.toptaxdefenders.com/blog/topic/business-taxes) - [Back Taxes (51)](https://www.toptaxdefenders.com/blog/topic/back-taxes) - [Wage Garnishment (22)](https://www.toptaxdefenders.com/blog/topic/wage-garnishment) - [Tax Levies (19)](https://www.toptaxdefenders.com/blog/topic/tax-levies) - [IRS Payment Plans (15)](https://www.toptaxdefenders.com/blog/topic/irs-payment-plans) - [Tax Liens (14)](https://www.toptaxdefenders.com/blog/topic/tax-liens) - [Offer in Compromise (9)](https://www.toptaxdefenders.com/blog/topic/offer-in-compromise) - [Unfiled Tax Returns (9)](https://www.toptaxdefenders.com/blog/topic/unfiled-tax-returns) - [IRS Tax Attorneys (7)](https://www.toptaxdefenders.com/blog/topic/irs-tax-attorneys) - [Asset Seizure (6)](https://www.toptaxdefenders.com/blog/topic/asset-seizure) - [Tax Evasion (6)](https://www.toptaxdefenders.com/blog/topic/tax-evasion) - [Criminal Tax Defense (4)](https://www.toptaxdefenders.com/blog/topic/criminal-tax-defense) - [Innocent Spouse Relief (4)](https://www.toptaxdefenders.com/blog/topic/innocent-spouse-relief) [see all](https://www.toptaxdefenders.com/blog/bid/189203/the-irs-collection-appeals-program-cap#) ### RECENT ARTICLES ### POPULAR ARTICLES Aenean sollicitudin, lorem quis bibendum auctor, nisi elit consequat ipsum. 11222 Richmond Avenue Suite 235, Houston, TX 77082 Copyright 2026 Top Tax Defenders. 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