Short answer
When the IRS moves to collect, you can appeal to the IRS Independent Office of Appeals. A Collection Due Process (CDP) hearing, requested on Form 12153 within 30 days (IRS.gov, 2026) of a lien or levy notice, can stop the levy and allows Tax Court review. The Collection Appeals Program (Form 9423) is faster and covers more actions, without court review.
Key takeaways
- The Taxpayer Bill of Rights lists 10 rights, written into the tax code at IRC 7803(a)(3); in collection the most practical are the rights to be heard, to appeal, to representation and to a fair and just system.
- A timely CDP hearing request generally stops the levy in the notice, pauses the collection statute and preserves your right to go to Tax Court; an equivalent hearing does neither of the last two.
- The Collection Appeals Program covers liens, levies, seizures and installment agreement rejections or terminations, often within days, but you cannot argue that you don’t owe the tax and you cannot go to court afterward.
- Form 12153 goes to the hearing address on your CDP notice; Form 9423 goes to the Collection office or revenue officer that took the action, never straight to Appeals.
- The Taxpayer Advocate Service helps for free when an IRS problem is causing financial difficulty, but it cannot extend any appeal deadline.
The Taxpayer Bill of Rights, applied to collection
IRS Publication 1 sets out 10 taxpayer rights, and IRC 7803(a)(3) directs the IRS Commissioner to make sure employees know them and act in accord with them. They are broad principles; the hearings and appeals below put them into practice.
| Right | What it means in collection |
|---|---|
| 1. To be informed | Clear explanations in notices, including what you owe and why. |
| 2. To quality service | Prompt, courteous help, and the right to speak to a supervisor about poor service. |
| 3. To pay no more than the correct amount | Only the tax, interest and penalties legally due, with every payment applied properly. |
| 4. To challenge the IRS’s position and be heard | To object, send documents and get a response if the IRS disagrees. |
| 5. To appeal in an independent forum | An impartial appeal of most decisions, a written decision, and generally a route to court. |
| 6. To finality | To know how long you have to challenge the IRS and how long it has to collect (generally 10 years (IRS.gov, 2026)). |
| 7. To privacy | Enforcement no more intrusive than necessary, with due process, including a collection due process hearing where it applies. |
| 8. To confidentiality | Your information is not disclosed unless you or the law authorizes it. |
| 9. To retain representation | A representative of your choice, or a Low Income Taxpayer Clinic if you cannot afford one. |
| 10. To a fair and just tax system | Your ability to pay and your circumstances considered, and help from the Taxpayer Advocate Service when normal channels fail. |
Other rules back these up. The IRS may not contact you about collection at an unusual or inconvenient time (it assumes 8 a.m. to 9 p.m. local time is convenient), must generally go through your representative once it knows you have one, and may not harass or abuse you (IRC 6304). Before it contacts third parties such as your bank or employer, it generally must give you advance notice (IRC 7602(c)), and Publication 1 says you can ask for a list of the people it contacted.
CDP hearing, equivalent hearing or Collection Appeals Program?
Publication 1660 calls Collection Due Process (CDP) and the Collection Appeals Program (CAP) the two main collection appeal procedures. An equivalent hearing is the late version of a CDP hearing. All three are heard by the IRS Independent Office of Appeals, which is separate from the Collection office that took the action and is barred from certain one-sided (ex parte) discussions with it.
| Feature | CDP hearing | Equivalent hearing | Collection Appeals Program (CAP) |
|---|---|---|---|
| Who can use it | A taxpayer who receives a CDP notice: a final notice of intent to levy (LT11, Letter 1058, CP90), a lien filing notice (Letter 3172), or a post-levy notice | Someone who received a CDP notice but missed the deadline | A taxpayer, or a third party whose property is affected, facing a lien, levy, seizure or installment agreement action |
| Deadline | Levy notice: postmarked within 30 days of the notice date. Lien notice: the date printed on the notice (30 days after a 5-business-day period following the lien filing) | Levy: within 1 year (IRS.gov, 2026) of the levy notice. Lien: one year plus 5 business days after the lien filing | No deadline in most cases, but short windows once it starts: Form 9423 within 3 business days of the manager conference; seizures 10 business days; installment agreement rejection 30 days |
| What you can raise | Collection alternatives, lien withdrawal, subordination or discharge, spousal defenses, hardship, penalty relief, and the tax itself if you had no earlier chance to dispute it | The same issues as CDP | Only whether the specific action is appropriate; not whether you owe the tax |
| Does levy stop? | Yes, for the periods in a levy hearing (with narrow exceptions) | Not required by law, though the IRS normally does not levy | Normally the appealed action stops unless collection is at risk |
| Collection statute paused? | Yes, until the determination is final | No | Not addressed in Publication 1660 |
| Court review | Yes: petition the U.S. Tax Court within 30 days of the determination | No | No; the Appeals decision is binding on you and the IRS |
| Form | Form 12153 | Form 12153, box 2 | Form 9423 (or a phone request in some cases) |
Which to use: inside a CDP window, a CDP request usually protects the most rights. CAP fits when there is no CDP notice, the window has closed, or a payment plan was rejected or terminated. The IRS warns that using one type of hearing can rule out issues in the other.
Collection Due Process hearings: the strongest right you have
A CDP hearing exists for two triggers: a proposed or actual levy (IRC 6330) and the filing of a Notice of Federal Tax Lien (IRC 6320). You get one levy hearing and one lien hearing per tax period, so the first CDP notice for a year is the one that counts. Our CDP hearing explainer covers the format, and the 30-day final notice action plan walks through the levy deadline day by day.
Levy hearings
After an LT11, Letter 1058 or CP90, mail Form 12153 (Rev. 7-2022 (IRS.gov, 7-2022)) to the hearing address on the notice, postmarked within 30 days of the date on the notice. A phone call does not extend that deadline. A timely request generally bars the levy for those periods and suspends the collection statute until Appeals’ decision is final, with at least 90 days left afterward (IRC 6330(e)). What to do if a levy has already happened is in the final notice plan.
Lien hearings
When the IRS files a lien, it must notify you within 5 business days, usually with Letter 3172. You then have 30 days after that 5-day period to ask for a hearing, and the notice prints the last date. A lien hearing is where you can ask for withdrawal, subordination or discharge, or argue the filing was inappropriate. Normally the IRS does not levy while the lien hearing window is open or the hearing is pending, but it is not barred from doing so. See our federal tax lien explainer and lien relief under Fresh Start.
Rules that decide many cases
- Raise everything at Appeals. The Tax Court may refuse issues and evidence you did not present at the hearing.
- Bring the financials. To discuss a payment plan, offer or hardship, send Form 433-A or 433-B with the request; the IRS says this greatly reduces the time Appeals needs.
- A fresh hearing officer. The hearing must be held by someone with no prior involvement with that tax, unless you waive it (IRC 6330(b)(3)).
- Frivolous arguments fail. Requests that only raise frivolous issues, or are made solely to delay collection, can be denied.
- Appeals keeps jurisdiction. If Collection does not carry out the agreed result, or your circumstances change, you can go back to Appeals after first trying to fix it with Collection.
Interest keeps running throughout at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) for the current quarter).
How the Collection Appeals Program works
CAP is available before or after a lien filing, before or after a levy or seizure, and when the IRS rejects, modifies or terminates an installment agreement. It also covers denied lien certificates (withdrawal, discharge, subordination) and denied requests to return levied or wrongfully levied property. The steps depend on who is handling your case.
If your only contact has been notices or phone calls
- Call the number on the notice. Explain which action you disagree with, why, and what solution you propose.
- Ask for a manager. If you cannot agree, the employee must refer you to a manager, who will speak with you then or call back within 24 hours.
- Ask for Appeals. If you disagree with the manager, the case is forwarded to Appeals. Publication 1660 says you do not have to put this request in writing.
If a revenue officer has your case
- Request a conference with the Collection manager.
- Tell the officer or manager within 2 business days after that conference that you want to appeal, or collection may resume.
- Send Form 9423 to the Collection office, postmarked within 3 business days of the manager conference, explaining why you disagree and how you would resolve the balance. If no manager contacts you within 2 business days of your request, you can submit Form 9423 anyway, ideally within 4 business days, noting the date you asked in block 15.
Seizures: you must ask the Collection manager within 10 business days after the Notice of Seizure is given to you. Rejected or terminated payment plans: appeal within 30 days of the rejection letter or the notice of intent to terminate (a manager conference is recommended but not required). The IRS cannot levy during those 30 days or while a timely appeal is pending, unless collection is in jeopardy. If a revenue officer sent the letter, the appeal must be in writing.
Dealing with a revenue officer? See preparing for a revenue officer.
Form 12153 vs Form 9423
| Question | Form 12153 | Form 9423 |
|---|---|---|
| Used for | CDP or equivalent hearings after a lien or levy CDP notice | CAP appeals of liens, levies, seizures and installment agreement actions |
| Where to send it | The hearing address on your CDP notice, not the payment address, with a copy of the notice | The Collection office or revenue officer involved; never directly to Appeals |
| Deadline | Levy: 30 days from the notice date; lien: the date on the notice; equivalent hearing: 1 year (lien: plus 5 business days) | Generally 3 business days after the manager conference; 30 days for payment plan rejections or terminations |
| Manager conference first? | No | Yes for liens, levies and seizures; recommended but optional for payment plans |
| Can you dispute the tax? | Only if you had no prior chance | No |
| Court review | Yes for a timely CDP hearing | No |
Both forms can be filed by you or by a representative. For a representative to deal with the IRS on your behalf, file Form 2848. Keep a copy of whatever you send and proof of the mailing date.
Other collection decisions you can appeal
- A rejected offer in compromise: appeal on Form 13711 (Rev. 12-2017 (IRS.gov, 12-2017)) within 30 days (IRS.gov, 2026) of the rejection letter. See offer in compromise.
- A proposed trust fund recovery penalty: Publication 594 says you have 60 days from the date of Letter 1153 to appeal. See trust fund recovery penalty.
- A denied penalty abatement request: follow the protest steps in Publication 5 and the letter you received. See penalty relief.
- Return of levied property: for levies made on or after March 23, 2017, a request to return levy proceeds, or a wrongful levy claim, must be made within 2 years of the levy (Publication 1660); a denial can then go to CAP.
- Disputing the balance itself: if Appeals cannot consider the amount you owe, the IRS points to paying and claiming a refund, audit reconsideration, or an offer based on doubt as to liability. Our guide to disputing an IRS balance sorts out which route fits.
The Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. Its help is free, and it may be able to take your case if an IRS problem is causing financial difficulty, you have tried and failed to resolve it through normal IRS channels, or an IRS system or procedure is not working as it should.
- How to ask: call 877-777-4778 (IRS.gov, 2026) or send Form 911 (Rev. 6-2026 (IRS.gov, 6-2026)), Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), with any supporting documents.
- What it cannot do: TAS cannot extend the time to request a CDP, equivalent or CAP hearing, and Form 911 does not suspend any deadline. File your appeal first, then ask TAS for help.
- If you need representation: Low Income Taxpayer Clinics represent eligible taxpayers in collection disputes for free or a small fee.
How to complain about an IRS employee
Match the route to the problem:
- Rude, slow or poor service: ask to speak to the employee’s supervisor. That is part of your right to quality service.
- A collection decision you disagree with: use a manager conference and CAP, or a CDP hearing, as described above. A complaint is not an appeal and does not stop collection.
- A problem the IRS is not fixing: contact the Taxpayer Advocate Service.
- Misconduct: extortion, misuse of position, bribery requests or someone impersonating the IRS go to the Treasury Inspector General for Tax Administration (TIGTA), at tigta.gov or 1-800-366-4484. TIGTA asks for the employee’s name and a detailed description. Publication 1 says you can report confidentially and may stay anonymous.
Using your rights without a professional, and when to get one
Many people file Form 12153 or ask for a manager themselves, and both forms are short. Free help exists through TAS and Low Income Taxpayer Clinics. A representative is more useful when you need to build a financial case for Appeals, dispute the tax itself, preserve issues for Tax Court, or juggle several deadlines at once.
Global Gate Tax Relief offers a free, no-obligation consultation. Its team includes licensed tax attorneys, enrolled agents and CPAs, and it has a dedicated IRS appeals service. If it takes your case, it files Form 2848, pulls your transcripts and quotes a flat fee upfront; it does not promise outcomes and will tell you if you can handle it yourself. Request a free case review or call 1-877-800-8180.
Frequently asked questions
A CDP hearing follows a specific lien or levy notice, must be requested within 30 days on Form 12153, can consider the tax itself in limited cases, pauses the collection statute and can be reviewed by the Tax Court. CAP covers more actions, is usually faster, uses Form 9423, cannot consider whether you owe the tax and cannot be taken to court.
You can still request an equivalent hearing on Form 12153 within 1 year of the levy notice (one year plus 5 business days after a lien filing). Appeals hears the same issues, but the IRS is not legally barred from levying, the collection statute keeps running and you cannot go to Tax Court. CAP may also be available.
Yes, under the Collection Appeals Program. Appeal within 30 days of the rejection letter, by phone in most cases or in writing (preferably Form 9423) if a revenue officer sent the letter. The IRS cannot levy during those 30 days or while a timely appeal is pending, unless collection is in jeopardy.
Only after a timely CDP hearing. You have 30 days from Appeals’ determination to petition the U.S. Tax Court (IRC 6330(d)). Equivalent hearings and CAP decisions cannot be taken to court.
Not automatically, and it cannot extend appeal deadlines. If TAS accepts your case, it works with the IRS to resolve it and can request a Taxpayer Assistance Order through Form 911. Always file any CDP or CAP request on time as well.
To the Treasury Inspector General for Tax Administration (TIGTA) at tigta.gov or 1-800-366-4484. For poor service, ask for the employee’s supervisor; for a collection decision you disagree with, use a manager conference and the Collection Appeals Program.
Sources
- IRS Publication 1, Your Rights as a Taxpayer (Rev. 9-2017)
- IRS: Taxpayer Bill of Rights
- IRS Publication 1660, Collection Appeal Rights (Rev. 1-2020)
- IRS Publication 594, The IRS Collection Process (Rev. 1-2026)
- IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing (Rev. 7-2022)
- IRS Form 9423, Collection Appeal Request (Rev. 2-2020)
- IRS Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)
- IRS: Collection due process (CDP) FAQs
- IRM 5.1.9, Collection Appeal Rights (08-28-2025)
- Taxpayer Advocate Service: Collection Appeals Program (CAP)
- 26 U.S.C. 6330, Notice and opportunity for hearing before levy
- 26 U.S.C. 7803, Commissioner of Internal Revenue; other officials
- 26 U.S.C. 6304, Fair tax collection practices
- 26 U.S.C. 7602, Examination of books and witnesses
- TIGTA: Report crime and misconduct
- IRS: Quarterly interest rates
- IRS: Low Income Taxpayer Clinics
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