Collection Appeals Program
Taxpayers who have IRS tax debt often receive notices of levy or liens that are asserted by the IRS. If you disagree with these enforced collection actions by the IRS, you have options to fight back. One avenue that is afforded to you is the Collection Appeals Program. If you choose to go through the Collection Appeals Program (CAP) process then you cannot go to Tax Court on the Appeals’ decision. You can appeal certain actions by the IRS by filing a CAP. If you have incurred IRS tax debt or have received a levy or lien by the IRS, contact the Utah IRS tax attorneys at Pearson Butler.
You may go through the CAP process if you’ve received any one of the following notices:
• Notice of Federal Tax Lien
• Notice of Levy
• Notice of Seizure
• Denial or Termination of Installment Agreement
CAP Procedures
If your only collection contact has been notice or telephone:
• Call the IRS telephone number shown on your notice
• Explain why you disagree and that you want to appeal the decision
• Be prepared to offer a solution
• Before you can start the appeals process with the Office of Appeals you will need to first discuss your case with a Collections manager
If you have already been in contact with Revenue Officer:
• Call the Revenue Office you’ve been dealing with
• Explain why you disagree and that you want to appeal the decision
• Be prepared to offer a solution
• Before you can start the appeals process with the Office of Appeals you will need to discuss your case with a Collections manager
• Complete Form 9423, Collection Appeals Request
• You have 2 days from your conference with the Collections manager to submit Form 9423 to the Revenue Officer.
Contact a Utah Tax Attorney about the IRS Tax Debt Collection Appeals Program
Having a tax liability can be a stressful experience. The IRS is aggressive in collecting IRS tax liabilities and will use all tactics in their book to enforce collection. The IRS tax attorneys at Pearson Butler can help you negotiate an installment agreement and can defend you against unwarranted and unnecessary collection actions by the IRS. Contact our office at (800) 265-2314 for more information. Our tax law team can also help you in a variety of other areas, including the following:
- Tax Court Litigation
- IRS Appeals
- IRS Audits
- Criminal Tax Defense
- Payroll Taxes
- Trust Account Taxes
- Offer in Compromise
- IRS Collections
- Installment Agreements
- Innocent Spouse Relief
- Offshore Voluntary Disclosure and Foreign Bank Accounts
- State Sales Tax Audits
- Tax Planning
- Trust Fund Recovery Penalty (TFRP)
- Nonprofit taxation and compliance