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irs form 9423

Get the free irs form 9423 2020-2021

FormDepartment of the Treasury Internal Revenue Service9423Collection Appeal Request(February 2020)(Instructions are on the reverse side of this form)1. Taxpayers name2. Representative (attach a copy
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Comments and Help with 9423

Who needs a 9423 Form?

The form 9423 is the United States Internal Revenue Service form, fully called a Collection Appeal Request. The form should be by a taxpayer or a third party whose property was subject to a collection action, but who wants to appeal the action according to the provisions of the Collection Appeals Program (CAP). The CAP regulates such actions:

  • The already taken action of levy or seizure or the one that is about to be taken.

  • The already filed or upcoming NFL (Notice of Federal Tax Lien).

  • Rejection of requests to issue lien certificates (subordination, withdrawal, discharge or non-attachment).

  • The rejections, terminations or changes made to installment agreements.

  • Disallowance of taxpayer's request to return levied property as defined in IRC 6343(d).

  • Disallowance of property owner's claim for return of property as defined in IRC 6343(b), etc.

Is the 9423 Form accompanied by any other forms?

There is no need to attach any supporting forms to the filled out 9423 form unless the filer themselves considers it necessary. If the claimant believes there are documents that can contribute to the approval of the request, it is necessary to provide the copies of such documents.

If the claimant is represented by an attorney, the form 2848, Power of Attorney and Declaration of Representative must be attached.

When is the Collection Appeal Request form due?

Depending on the specific action appeal, the deadlines for the Form 9423 submission vary. There are clearly indicated in the instruction on the second page of the form itself.

How to fill out the 9423 Appeal Request?

The following information is required on the completed form 9423:

The taxpayer’s name;

Their SSN or EIN;

Full address;

Tax type and which period is being appealed;

Collection actions appealed;

And the thorough explanation.

Finally it must be signed by the taxpayer (or their attorney) and dated.

The bottom part of the form will be filled out by the IRS officers.

Video instructions and help with filling out and completing irs form 9423
Instructions and Help about 9423 form
One of the differences between a CDP and a cap appeal each procedure has advantages and disadvantages your tax attorney will know what's procedure will benefit you the most and bring your risk of a bad result down to the lowest level 1 distant disadvantage in using a CBP is where the issue is a lien by the time the issue is heard the lien will already be a matter of public notice and will have negatively impacted your credit rating another disadvantage of a CDP is that it takes months to get through this procedure rather than weeks with a cap appeal a distinct advantage of the CDP over the cap procedure is that it ties the IRS's hands as to collection actions both proposed and actual while the appeal is being heard this is the reason our office favors them this gives you the ability to be hurt by appeals without the negative enforcement action being taken against you before your issue is heard the biggest advantage is that it also preserves your right to go to court if appeals won't work with you and you can't reach an alternative collection methodology that works for you and the IRS one distinct disadvantage in using a cap is that if you take your issue to appeals and you don't get a resolution to your issue that you can live with your bounce right back into the collections possibly back to the revenue officer that you're complaining about in the first place and furthermore you have no right to go to court to contest their collection action where I find cap appeals most advantageous is where the 30 day notice period to file a CDP appeal is ticked and I'm facing some action that the IRS is going to take this detrimental my client and I still need to be able to grab the high ground and tie their hands for example if you're facing a wage garnishment bank levy or a publicly it's possible to tie their hands before that action is taken through a cap appeal so cap appeals are really useful when you want the issue take weeks rather than months to deal with if you're after that 30-day notice period this may be the only way to halt a proposed collection action that you can't live with this includes the posting of a public lien a wage garnishment or the cancellation of existing installment agreement just to reiterate if you file a CDP request after the 30-day period it's going to revert into an equivalency hearing in equivalency hearing the IRS's hands are not tied while your issue is being considered by appeals in a cap the IRS's hands are tied while the IRS appeals the vision has a chance to make a determination on your issue
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