IRS Form 9423, also known as the Collection Appeal Request
IRS Form 9423, also known as the Collection Appeal Request
IRS Form 9423, also known as the Collection Appeal Request, is a document used to appeal certain collection actions taken by the Internal Revenue Service. Key points include:
1. Used to dispute specific IRS collection actions, such as:
– Liens
– Levies
– Seizures
– Denials or terminations of installment agreements
2. Must be filed within specified timeframes after IRS action
3. Requires detailed explanation of why you disagree with the IRS action
4. Allows for alternative solutions to be proposed
5. Initiates a review by an Appeals Officer independent of the Collection office
This form provides taxpayers with an opportunity to challenge IRS collection decisions before they take effect. It’s part of the IRS’s Collection Appeals Program (CAP), which offers a faster resolution process compared to other appeal options. While you can file Form 9423 yourself, it’s often beneficial to seek professional tax advice to ensure you present the strongest possible case. The Appeals Officer’s decision is binding on both the IRS and the taxpayer, making it crucial to prepare thoroughly before submitting this form.