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Official form guide
Form 9423: Collection Appeal Request
IRS Form 9423 is a Collection Appeal Request used to disagree with an IRS collection action, filed by taxpayers or their representatives. If appealing after a seizure, the request must be submitted within 10 business days.
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IRS Form 9423 - Collection Appeal Request
IRS Form 9423 is a Collection Appeal Request used to disagree with an IRS collection action, filed by taxpayers or their representatives. If appealing after a seizure, the request must be submitted within 10 business days.
Risk Radar
Scan points- 1Do not forward Form 9423 directly to Appeals; submit it to the office that took the action.
- 2Filing without checking the correct Collection action(s) in Block 14.
- 3Failing to explain how the tax problem will be resolved in Block 15.
- 4Submitting Form 9423 directly to Appeals instead of the local office.
- 5Not noting the date of the conference request if no manager contact is made (Block 15).
Plain English
This form allows a taxpayer to formally tell the Internal Revenue Service (IRS) that they do not agree with a specific action taken against them, such as a tax lien or levy. By submitting Form 9423, the filer requests that the IRS Independent Office of Appeals review their case and consider how the tax problem can be resolved.
Submission Date
- Filing date: 2020-05-12 22:13:35
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when appealing a federal tax lien, levy, proposed levy, seizure rejection, installment agreement termination/modification, or disallowance of property return request under IRC 6343(d) or (b).
- Do not use it when you are simply informing the IRS of a change in status; this form requires an appeal against a specific action.
- Check Form 2848 instead when attaching proof of authority for a representative submitting the Collection Appeal Request.
Form selector
Use this form or another form?
Appealing Installment Agreement Status
The form is used to appeal rejection, proposed modification/termination, or actual termination/modification of an installment agreement.
✓ Check Block 13 (Installment Agreement) first.
Appealing Lien Certificate Denial
This form covers appeals regarding denials for lien certificates like subordination, withdrawal, discharge, or non-attachment.
✓ Ensure you check the appropriate box in Block 13.
Appealing Property Return Disallowance
Use this when the IRS disallows your claim to return levied property under IRC 6343(b) or (d).
✓ Cite the specific section number in Block 15 explanation.
Deadline or filing window
If appealing after a conference with the Collection manager, IRS Form 9423 must be received or postmarked within three (3) business days. If you request an appeal after the IRS makes a seizure, the form must be submitted within 10 business days of receiving the Notice of Seizure.
Checklist
What you need before filling it out
Collection Action(s) Appealed
Specific action (e.g., Federal Tax Lien, Proposed Levy) · Block 14
Explanation of Disagreement/Resolution
Detailed narrative explaining why you disagree and how you will solve the tax problem · Block 15
Representative’s Power of Attorney
Copy of Form 2848 · Attached with the form
Appeal Deadline (General)
Submission must be received or postmarked within three (3) business days after a conference with the Collection manager. · Block 15 Note
Before you submit
- 1The Taxpayer’s name, SSN/EIN, and address are accurately filled out in Blocks 1 through 10.
- 2The specific Type of tax (tax form) is correctly identified in Block 11.
- 3All relevant Tax periods being appealed are listed in Block 12.
- 4The correct collection action(s) that you disagree with have been checked in Block 14.
- 5A clear explanation of the disagreement and proposed resolution is written in Block 15.
- 6If applicable, copies of supporting documents are attached to the form.
- 7The Taxpayer’s or Authorized Representative’s signature is present (Block 17).
How to file this form
- 1Complete Blocks 1 through 13 with all required taxpayer and action information on Form 9423.
- 2In Block 15, clearly explain why you disagree with the checked collection action(s) and detail how you plan to resolve your tax problem. Attach supporting documents if necessary.
- 3Sign the form in Block 17 (Taxpayer’s or Authorized Representative’s signature).
- 4Submit Form 9423 to the Collection office involved in the lien, levy, or seizure action, ensuring it is received or postmarked within the required timeframe.
Known limitations
- 1A taxpayer or third party may appeal actions such as a levy or seizure action that has been or will be taken under the Collection Appeals Program (CAP) (Instructions p.2).
- 2The form covers appeals for denials of requests to issue lien certificates, including subordination, withdrawal, discharge, or non-attachment (Instructions p.2).
- 3If appealing an installment agreement, a managerial conference is not required, although it is strongly recommended whenever possible (Instructions p.2).
- 4A taxpayer cannot obtain a judicial review of the decision made by Appeals after filing Form 9423 under the CAP (Instructions p.2).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is February 2020 (Rev. 2-2020). The source does not point to a separate 'latest information' page, but the form header confirms its revision date.
What changed or needs a fresh check
- Edition date — confirm the revision date reads February 2020 (Rev. 2-2020).
- Catalog Number — confirm it is 14169I.
- Filer identity — ensure Taxpayer’s name, SSN/EIN, and address are complete in Blocks 1 through 10.
- Signature — verify the signature matches either the taxpayer or an authorized representative (Block 17).
- Action details — confirm the specific collection action(s) being appealed are checked in Block 14.
Quick Facts
Downloads
After you file
- 1Submit Form 9423 to the Collection office involved in the specific lien, levy, or seizure action (Instructions p.2).
- 2Keep a copy of the completed Form 9423 for your records.
- 3If you appeal after IRS makes a seizure, ensure Form 9423 is received or postmarked within three (3) business days of the conference with the Collection manager (if applicable) (Instructions p.2).
- 4Once Appeals makes a decision on your case, that decision is binding on both the taxpayer and the Internal Revenue Service (IRS) (Instructions p.2).
Sources
- SRCForm 9423 is titled Collection Appeal Request and has Catalog Number 14169I, Revision 2-2020 (Forms p.1 & p.2).
- SRCA taxpayer or third party may appeal actions under the CAP, including levy/seizure actions, NFTL filings, and installment agreement issues (Instructions p.2).
- SRCIf appealing after a seizure, Form 9423 must be received or postmarked within three (3) business days of the conference with the Collection manager (Instructions p.2).
- SRCFor installment agreements, Form 9423 should be provided to the relevant office/revenue officer within 30 calendar days (Instructions p.2).
- SRCIf appealing after IRS makes a seizure, submit Form 9423 to the Collection manager within 10 business days of receiving the Notice of Seizure (Instructions p.2).
- SRCThe decision made by Appeals on Form 9423 is binding on both the taxpayer and the IRS (Instructions p.2).
Common confusion points
When must I file Form 9423 if I disagree with a lien or levy?
If you disagree with an IRS employee's decision, you must first request a conference with the manager; afterward, submit Form 9423.
→ Ensure the form is received or postmarked within three (3) business days of the conference.
What if I don't get contacted by a manager after requesting a conference?
You can contact Collection again or submit Form 9423.
→ If submitting, note the date of your conference request in Block 15 and indicate you were not contacted by a manager.
How long do I have to file if the issue is an installment agreement (not involving a prior conference)?
You must provide Form 9423 to the relevant office or revenue officer within 30 calendar days of the action regarding your installment agreement (Instructions p.2).
What is the deadline if IRS has already made a seizure?
If you request an appeal after IRS makes a seizure, you must submit Form 9423 within 10 business days after the Notice of Seizure was provided to or left at your home or business (Instructions p.2).
What happens if I file Form 9423 but don't mention my solution?
The form requires you to explain both why you disagree and what your proposed solution is to resolve the tax problem (Instructions p.2).
Is a managerial conference always required before filing Form 9423?
For appeals concerning an installment agreement, a managerial conference is not required, but it is strongly recommended whenever possible (Instructions p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Publication 594, The IRS Collection Process — This publication provides more information regarding the Collection Appeals Program (CAP) (Instructions p.2).
- Publication 1660, Collection Appeal Rights — This publication provides more information regarding the Collection Appeals Program (CAP) (Instructions p.2).
Questions about IRS Form 9423
What is IRS Form 9423 used for?
This form allows a taxpayer to formally tell the Internal Revenue Service (IRS) that they do not agree with a specific action taken against them, such as a tax lien or levy. By submitting Form 9423, the filer requests that the IRS Independent Office of Appeals review their case and consider how the tax problem can be resolved.
Who must file IRS Form 9423?
Taxpayers or their authorized representatives must file IRS Form 9423 (Collection Appeal Request). A representative may be an attorney, certified public accountant, or a person enrolled to practice before the IRS.
What information does IRS Form 9423 require?
The form collects detailed information including the Taxpayer’s name and address, the Type of tax being appealed, and the specific Collection Action(s) disagreed with (e.g., Federal Tax Lien Levy). Block 15 requires an explanation of why the filer disagrees and how they propose to resolve the tax problem.
When is IRS Form 9423 due?
If disagreeing after a conference with the Collection manager, Form 9423 must be received or postmarked within three (3) business days. If appealing after IRS makes a seizure, it must be submitted within 10 business days of receiving the Notice of Seizure.
Where do I file IRS Form 9423?
The request must be submitted to the office that took the action on your installment agreement, not directly to Appeals. The form requires the Taxpayer’s or Authorized Representative’s signature (Block 16) and a Date signed (Block 17).
How do I complete IRS Form 9423?
First, fill out Blocks 1 through 15 with all identifying and explanatory details. Next, check the specific Collection Action(s) being appealed in Block 14. Finally, the Taxpayer’s or Authorized Representative’s signature must be placed in Block 16 before dating it in Block 17.
What happens if IRS Form 9423 is filed incorrectly?
If the filer provides false information, fails to provide all pertinent information, or commits fraud on Form 9423, it will void Appeals' decision. Failing to meet deadlines can cause the collection action to resume.
When must I file Form 9423 if I disagree with a lien or levy?
If you disagree with an IRS employee's decision, you must first request a conference with the manager; afterward, submit Form 9423. Ensure the form is received or postmarked within three (3) business days of the conference.
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