IRS Collection Appeal – Rights And Procedure

If an IRS collection person, usually automated collections (ACS) or a revenue officer (R.O.) is leaning too hard on you, you have the right to file a collection appeal. The IRS Publication 1660 titled Collection Appeal Rights gives you the information you need.
Basically there are two types of appeals, Collection Due Process (CDP) and Collection Appeals Program (CAP).
The IRS person is supposed to assist you and submit the appeal for you. You of course need to follow up with appeals to make sure they get it.

Collection Appeal – About Form 12153 And Form 9423

There are specific forms for each:

• Form 12153 – Is for a collection due process appeal (CDP)
  
  
  Use it if you receive one of the following notices:
  
  • Notice of Federal Tax Lien Filing and your right to a hearing under IRC6320.
  • 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 refund – notice of your right to a hearing.
• Form 9423 – Is for a collection appeals program (CAP)
  
  
  It is quicker and used for the following wide variety of actions:
  
  • Before or after the IRS file a Notice of Federal Tax Lien.
  • Before or after the IRS levies or seizes your property.
  • Termination of an installment agreement.
  • Rejection of installment agreement.