IRS Form 9423, also known as the Collection Appeal Request, is a form taxpayers use to appeal a collection action taken by the Internal Revenue Service (IRS). This form is used when a taxpayer disagrees with the IRS’s decision to file a lien, levy, or seize property to collect taxes owed.

The IRS has a strict collection process that must be followed before taking any collection action, such as filing a lien or levying property. However, if the taxpayer believes that the IRS has not followed the proper procedures or that the amount of taxes owed is incorrect, they can file Form 9423 to appeal the collection action.

The first step in filing an appeal is to submit Form 9423 to the IRS office that issued the notice of the collection action. The IRS must receive the form within 30 days of the date on the notice. It is important to note that the taxpayer or their authorized representative must sign Form 9423.

The taxpayer will have the opportunity to explain their reasons for disagreeing with the collection action and to provide any supporting documentation. The IRS will then review the taxpayer’s appeal and make a decision.

If the IRS determines that the collection action is appropriate, they will proceed with the collection. However, if they determine that the collection action was inappropriate, they will take steps to correct the situation. This could include withdrawing the notice of lien or levy, releasing a seized property, or even canceling the debt.

Internal Revenue Code cites:

• IRC 6320: Notice of Federal Tax Lien Filing and Your Rights to a Hearing
• IRC 6330: Levy and Distraint
• IRC 6331: Authority of Secretary to Levy and Distraint

It is important to note that submitting Form 9423 does not stop the collection process. It only allows the taxpayer to appeal the collection action. Taxpayers should also consider other options such as installment agreements, offers in compromise, or hardship status.

Taxpayers should also consider seeking assistance from a tax professional, as navigating the appeals process and understanding the Internal Revenue Code can be complex.

In summary, IRS Form 9423, also known as the Collection Appeal Request, is a form used by taxpayers to appeal a collection action taken by the Internal Revenue Service (IRS) and it’s essential to understand the Internal Revenue Code and the process to appeal a collection action before filing the form. Taxpayers should also consider seeking assistance from a tax professional.

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