Form 9423, Collection Appeal Request
Form 9423 asks the IRS Independent Office of Appeals to review a collection action, such as a lien, levy, or seizure, under the Collection Appeals Program. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 9423?
Form 9423, Collection Appeal Request, is the written request a taxpayer files under the Collection Appeals Program (CAP) to dispute certain IRS collection actions. It covers actions such as the filing of a notice of federal tax lien, a levy or proposed levy, a seizure of property, and the rejection, modification, or termination of an installment agreement.
The form identifies the taxpayer, the collection action being appealed, and the taxpayer’s explanation of why they disagree and how they propose to resolve the debt. CAP appeals move quickly, but the decision is generally binding, and you usually cannot take the same issue to court afterward.
Who files 9423?
- Taxpayers appealing a notice of federal tax lien, levy, or seizure through the Collection Appeals Program
- Taxpayers whose installment agreement was rejected, modified, or terminated by the IRS
- Businesses facing collection actions on employment or other federal tax debts
- Authorized representatives filing on a taxpayer’s behalf with a power of attorney on file
How to fill out 9423
- Enter the taxpayer’s name, address, identification number, and daytime phone at the top of the form.
- Identify the tax type, tax periods, and the amount due related to the collection action.
- Check the box for the collection action you are appealing, such as lien, levy, seizure, or an installment agreement decision.
- Explain why you disagree with the action and describe how you would resolve the tax debt, then sign and date the form.
- Download the finished PDF and submit it to the office handling your case, usually after first discussing the action with the collection employee or their manager, as the current instructions describe.
Quick fill 9423 on this page
Prefer to see the form itself while you type? Open 9423 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What is the difference between Form 9423 and a Collection Due Process hearing?
Form 9423 uses the Collection Appeals Program, which is generally faster and covers more types of actions, but its decision is binding and cannot be taken to Tax Court. A Collection Due Process hearing, requested on Form 12153, is available only for certain lien and levy notices but preserves the right to judicial review.
Do I have to talk to the IRS before filing Form 9423?
In most situations the IRS expects you to first raise the issue with the collection employee and, if unresolved, their manager. If you still disagree, you then submit Form 9423 within the short timeframe described in the current instructions.
Will filing Form 9423 stop collection?
Collection action is generally paused on the issue being appealed while Appeals considers a timely CAP request, though there are exceptions. It does not stop interest from accruing on the underlying debt.