Clarification of Guidance for Some Collection Appeals Program (CAP) Hearing Requests

The IRS has recently clarified instructions to employees, reinforcing that a managerial conference is not necessary before taxpayers can request a Collection Appeals Program (CAP) hearing for cases involving the following issues:

• A rejected installment agreement;
• An installment agreement for which termination has been proposed: or
• A terminated installment agreement.

A managerial conference is still required for other collection alternatives.

To file an appeal, the taxpayer(s) must, within 30 days of the date of the notice/letter sent to them or within 30 days of the call with an IRS toll-free assistor, either

• Call the telephone on the notice and advise the assistor they wish to have a CAP conference with Appeals; or
• Send a Form 9423, Collection Appeal Request, or equivalent to the IRS at the address at the top of the notice / letter. Taxpayers can obtain Form 9423 from www.irs.gov, or by calling 1-800-TAX-FORM (1-800-829-3676).

The IRS is changing Form 9423, and Publications 594 and 1660, to reflect that a managerial conference, while encouraged, is not required before granting CAP hearings for the rejection, proposed termination, or termination of an installment agreement.