Collection Appeals

You may appeal many IRS collection actions to the IRS Office of Appeals using two different procedures called Collection Due Process (CDP) and Collection Appeals Program (CAP). There are also some other procedures available.

CDP is available if you receive one of the following notices:

• Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320
• Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing

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 of an installment agreement
• Rejection of an installment agreement