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How to Appeal IRS Collection: CDP and Appeals Program

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

IRS Publication 1660 describes three ways to appeal a collection action. A Collection Due Process (CDP) hearing (Form 12153) must be requested within 30 days of a final levy notice or a lien filing notice; it generally stops a levy and can go to Tax Court. An equivalent hearing is a late CDP request made within one year, with no Tax Court review. The Collection Appeals Program (CAP) (Form 9423) is faster and covers more actions, but you cannot go to court afterward. Source: IRS Publication 1660, Collection Appeal Rights (Rev. 1-2020), checked October 2026.

Which IRS appeal route fits your situation?

Two limits matter. In CAP you cannot challenge whether you owe the tax or how much. In a CDP hearing you can, but only if you did not get a notice of deficiency or another chance to dispute it.

How do you request a Collection Due Process hearing?

1. Find the notice date. The 30 days run from it, not from when you opened the envelope.
2. If you want, call the number on the notice first. Publication 1660 warns that the call does not extend the 30-day period.
3. Complete Form 12153. List every tax and period on the notice, check the lien box, the levy box or both, and say why you disagree or what you propose: a payment plan, an Offer in Compromise, lien withdrawal, discharge or subordination, a spousal defense, or hardship.
4. Mail it to the address on the notice with a copy of the notice, postmarked by the deadline.
5. Raise every issue and give all your evidence at the hearing. The Tax Court may limit you to what you gave Appeals.
6. If you disagree with the determination, you can petition the Tax Court within 30 days (26 U.S.C. 6330(d)).

You get one CDP hearing for a lien notice and one for a levy notice per tax period. More on the notices: LT11 or Letter 1058 and CP90 or CP297.

How does the Collection Appeals Program work?

1. Call the number on your notice and explain what you disagree with and what you propose. If you cannot agree, ask for a manager. The manager speaks with you then or calls back within 24 hours.
2. If you still disagree, the case goes to the IRS Independent Office of Appeals. When your only contact has been a notice or call, no written request is needed.
3. If a revenue officer has your case, request a conference with the collection manager first. Tell the IRS within 2 business days afterward that you are appealing, and mail Form 9423 within 3 business days, or collection can resume.
4. For a rejected payment plan, appeal by the 30th day after the rejection letter. The IRS can't levy until 30 days after a rejection or termination. See the IRS payment plan.

Where does the Taxpayer Advocate fit?

The Taxpayer Advocate Service is not an appeal. It is an independent office inside the IRS that helps when an IRS problem is causing financial difficulty, when normal channels have failed, or when an IRS system is not working as it should. You reach it at 1-877-777-4778 or with Form 911. Publication 1660 says TAS cannot extend the time to request a CDP, equivalent or CAP hearing, so file the appeal first. See free help with IRS tax debt.

What mistakes cost people their appeal rights?

• Waiting on a phone callback while the 30 days run out.
• Choosing CAP for speed when court review might matter later.
• Trying to dispute the amount owed in CAP, which does not allow it.
• Leaving issues out of the CDP hearing, then trying to raise them in Tax Court.

You can represent yourself in all three routes. Publication 1660 says an attorney, CPA, enrolled agent or immediate family member can also represent you, and a Low Income Taxpayer Clinic may represent you for free or a small fee if you qualify.

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