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Taxpayer Requests Collection Appeals Program

Letter 3171, Letter 3172, Letter 3886, Letter 3177, Letter 11, Notice CP90, Letter 1058, Letter 3174, Letter 75, Notice CP242, Notice CP90C, Notice CP92, Notice CP77, Notice CP177, Notice CP297, Notice CP297A, Notice CP297C, Letter 2439, Letter 4052, Letter 2272-C, Letter 5259, Letter 2975, Notice CP523, Letter 5603, Letter 4025, Letter 4027, Letter 4711, Letter 3975

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Station Overview

You have a balance on your tax account. If you disagree with an IRS employee decision regarding the collection of the tax, you may request a conference with the Collection manager. If you do not resolve your disagreement with the Collection manager, you may submit a written request for consideration by the IRS Independent Office of Appeals (Appeals) via Form 9423, Collection Appeal Request, within three business days of meeting.

The Collection Appeals Program (CAP) is available for the following actions:

  • Before or after the IRS files a Notice of Federal Tax Lien
  • Before or after the IRS levies or seizes your property
  • Termination, or proposed termination, of an installment agreement
  • Rejection of an installment agreement
  • Modification, or proposed modification, of an installment agreement

CAP generally results in a quicker Appeals decision and is available for a broader range of collection actions. However, you cannot go to court if you disagree with the CAP decision.

What does this letter notice mean to me?

If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or rights to property to satisfy a tax debt. It is different from a lien — while a lien makes a legal claim against all your current and future property, such as a house or car, and rights to property, such as wages and bank accounts, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies and Liens on the TAS website.

You can request a CAP appeal when the IRS verbally states they may file an Notice of Federal Tax Lien (NFTL) or may issue a levy, and you can submit this request in writing or verbally to the IRS employee. You can also request a hearing when the IRS rejects, modifies or terminates your installment agreement. You will need to request a conference through the CAP, but unlike a collection due process (CDP) hearing, you may not seek review of Appeals’ decision in the U.S. Tax Court. See Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.

You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies and Liens on the TAS website for further information.

If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with Appeals when the IRS proposes filing or has filed an NFTL and either before or after the IRS levies your property. See Publication 594 and Publication 1660 for a full explanation of the CDP.

This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

For specifics on your particular notice, visit Understanding your IRS Notice or Letter.

How did I get here?

You received various notices or letters from the IRS requesting payment for the tax balance owed. Since the balance remains, the IRS is continuing with its collection process by either proposing to file or has filed an NFTL, which makes claim to your current and future property or rights to property (such as funds from a bank account, Social Security benefits, wages, your car, or your home) and gives public notice to creditors, establishing the priority of IRS’s claim versus the claims of other creditors.

You disagreed with an IRS employee’s decision regarding the lien, levy or seizure and you have spoken to the IRS Collection manager. You did not resolve your disagreement with the IRS Collection manager, so you submitted a request for Appeals consideration in writing, verbally or via Form 9423 to the IRS employee within three business days of meeting.

Also, you may have requested an installment agreement or have an existing one and the IRS has rejected it, or is proposing to modify or terminate it. Under the CAP, you also have 30 days to appeal installment agreement rejection, modification and/or termination. See Publication 594 and Publication 1660 for a full explanation of the Collection Appeal process

What are my next steps?

The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.

If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter. Visit I got a notice from the IRS for further details including what to do if the notice is not from the IRS.

First and foremost, don’t ignore notices from the IRS. Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent a lot of trouble. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.

If the IRS has already issued a CDP notice for that particular tax debt and you disagree with the IRS employee’s decision regarding any levy, seizure, or NFTL filing; you can appeal the decision. See Publication 594 and Publication 1660 for a full explanation of the CAP.

If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.

If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance. For specifics, see I got a notice from the IRS on the TAS website.

Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS on the TAS website and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

You may represent yourself at CDP, CAP and other Appeals proceedings. Or, you may be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family, or in the case of a business, by regular full-time employees, general partners or bona fide officers. If you want your representative to contact us or appear without you and to receive and inspect confidential material, you must file a properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative. You may also authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821, Tax Information Authorization. These forms are available at your local IRS office, by calling 1-800-829-3676, or from IRS.gov.

If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.

You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year. Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund.

Where can I get additional help?

Understanding your notice or letter

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Related Notices/Letters

  • Letter 3171, Notice of Federal Tax Lien Additional Filing,
  • Letter 3886, Notice of Special Condition NFTL Filing – Taxpayer,
  • Letter 3177, Special Condition Notice of Federal Tax Lien Filing – Third Party,
  • Letter 4052, Rejection of Proposed Installment Agreement,
  • Letter 2272-C, Installment Agreement Cannot be Considered/Extension to Pay Cannot be Considered,
  • Letter 5259, Notice of Installment Agreement Modification,
  • Letter 2975, Notice of Defaulted Installment Agreement Under IRC 6159(b),
  • CP 523, Default on Your Installment Agreement (IA) Notice – Intent to Terminate Your IA,
  • Letter 5603, Response to Certificate of Non-Attachment Request,
  • Letter 4025, Letter Advising of Action on Application for Discharge of Property From Federal Tax Lien,
  • Letter 4027, Advising of Action on Application for Subordination of Federal Tax Lien,
  • Letter 4711, Withdrawal Decision,
  • Letter 3975, Rejection of Request for Return of Levied Property,
  • Letter 3174, New Warning of Enforcement,
  • Letter 5603, Response to Certificate of Non-Attachment Request, and
  • Letter 1058, Final Notice Reply Within 30 Days

This list is not all inclusive.

Where am I in the tax system?

Taxpayer Requests Collection Appeals Program