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Official form guide
Form 9423: Collection Appeal Request
Internal Revenue Service Form 9423 is a Collection Appeal Request that taxpayers use to dispute a lien, levy, seizure, or other collection action. The form must be received or postmarked within three (3) business days of the conference with the Collection manager.
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IRS Form 9423 - Collection Appeal Request
Internal Revenue Service Form 9423 is a Collection Appeal Request that taxpayers use to dispute a lien, levy, seizure, or other collection action. The form must be received or postmarked within three (3) business days of the conference with the Collection manager.
Risk Radar
Scan points- 1Missing the three‑business‑day filing deadline voids the appeal.
- 2Failing to check the specific collection action(s) being appealed in line 14.
- 3Omitting the required explanation of disagreement and proposed solution in block 15.
- 4Leaving the taxpayer’s or representative’s signature blank in block 16.
- 5Not attaching Form 2848 when a representative files on behalf of the taxpayer.
Plain English
Form 9423 lets a taxpayer ask the IRS to review a collection action like a lien or levy. You list the action, explain why you disagree, and suggest a solution. The IRS will pause the action while it reviews your appeal.
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 you disagree with a lien, levy, seizure, or an installment‑agreement action (rejection, modification, termination) and want the Collection Appeals Program to review the action.
- Check Form 2848 instead when you need to authorize a representative to act on your behalf.
Form selector
Use this form or another form?
You need to grant a representative authority to file Form 9423
Authorizes the representative to act for you, required for the Representative field
✓ Verify the representative’s SSN/EIN matches
You must attach a power‑of‑attorney when a representative files on your behalf
The form requires a copy of Form 2848 to validate the representative’s authority
✓ Ensure the form is signed and dated
Changing the representative after filing
A new POA must be submitted to update IRS records
✓ Confirm the new POA is attached to the appeal
Deadline or filing window
After requesting a conference with the Collection manager, you must inform the Collection office within two (2) business days that you will submit Form 9423. The form must then be received or postmarked within three (3) business days of that conference, or within ten (10) business days after a Notice of Seizure. No extension is provided in the instructions.
Checklist
What you need before filling it out
Taxpayer’s name (Block 1)
Legal name as on tax return · Tax return or ID documents
SSN/EIN (Block 3)
Social Security Number or Employer Identification Number · Taxpayer’s SSN/EIN record
Type of tax (Block 11)
Identify tax form (e.g., 1040, 1120) · Original notice of collection
Tax periods being appealed (Block 12)
Tax year(s) or period numbers · Notice of assessment
Collection action(s) checked (Block 14)
Choose appropriate action (Lien, Levy, etc.) · IRS notice of action
Explanation (Block 15)
Written narrative and supporting documents · Personal statement and attachments
Before you submit
- 1Verify the form revision date reads 2‑2020.
- 2Enter taxpayer’s name in Block 1 exactly as on the tax return.
- 3Provide the correct SSN/EIN in Block 3.
- 4Specify the type of tax in Block 11.
- 5List the tax periods being appealed in Block 12.
- 6Check the appropriate collection action(s) in Block 14.
- 7Write a clear explanation and proposed solution in Block 15, attaching supporting documents.
- 8If a representative files, attach a signed Form 2848.
- 9Sign in Block 16 and date the signature.
- 10Mail or postmark the form within the required timeframe (3 business days after conference or 4 days after request).
How to file this form
- 1Request a conference with the collection manager and note the request date as proof of the request.
- 2Complete Form 9423 with all required information as proof of completion.
- 3Attach a copy of Form 2848 if a representative signs, providing the attached POA as proof.
- 4Mail or postmark the form to the collection office handling the action, retaining the mailing receipt or postmark as proof of filing.
- 5Keep a copy of the submitted form and all attachments for your records as proof of retention.
Known limitations
- 1Form 9423 does not apply to collection actions other than those listed (levy, seizure, Federal Tax Lien, alter‑ego lien, lien certificate denials, installment‑agreement rejections/modifications/terminations, or IRC 6343 property‑return disallowances) — Instructions p.2
- 2For a seizure appeal, the form must be filed within ten (10) business days after the Notice of Seizure is provided — Instructions p.2
- 3For a lien, levy, or seizure appeal, the form must be received or postmarked within three (3) business days of the conference with the Collection manager — Instructions p.2
- 4For an installment‑agreement appeal, the form must be provided to the responsible office or revenue officer within thirty (30) calendar days of the action — 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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows a revision date of 2‑2020 (Rev. 2‑2020) and includes a link to www.irs.gov; the source does not indicate any newer edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads 2‑2020 on the form
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm taxpayer or authorized representative signs in Block 16 and checks one box
- Catalog number — confirm 14169I appears on the form
Quick Facts
Downloads
After you file
- 1Keep a signed copy of the completed Form 9423 for your records
- 2Send the form to the collection office that is handling the lien, levy, or seizure action
- 3If you need assistance, contact the Taxpayer Advocate Service at 877‑777‑4778
- 4Retain the form for at least three years in case the IRS requests it later
Sources
- SRCInstructions p.2 — appeals are limited to the specific collection actions listed in the source.
- SRCInstructions p.2 — seizure appeals must be filed within ten (10) business days after the Notice of Seizure.
- SRCInstructions p.2 — the form must be received or postmarked within three (3) business days of the conference with the Collection manager.
- SRCInstructions p.2 — installment‑agreement appeals must be submitted within thirty (30) calendar days of the action.
- SRCInstructions p.2 — submit Form 9423 to the collection office involved in the lien, levy or seizure action.
- SRCInstructions p.2 — contact the Taxpayer Advocate Service at 877‑777‑4778 for economic‑harm situations.
- SRCInstructions p.1 — Form 2848, Power of Attorney, is required when a representative files the appeal.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I have to request a conference before I file Form 9423?
The instructions say a conference with the manager is required first for lien, levy, or seizure disputes.
→ Confirm you have notified the collection office within two business days of the conference.
What if the manager never responds to my conference request?
The guidance allows you to submit Form 9423 if no response is received within two (2) business days.
→ Note the date of your request in Block 15 and file the form within four (4) business days.
Can I appeal an installment agreement after 30 days?
The instructions specify a thirty (30) calendar‑day filing window for installment‑agreement appeals.
→ Check the date of the action and ensure you are within the 30‑day period.
Is a seizure appeal still possible after the IRS has taken the property?
A seizure appeal must be made within ten (10) business days after the Notice of Seizure is given.
→ Verify the date on the seizure notice and count business days.
Do I need to attach Form 2848 if I have a representative?
Field 2 on the form requires attaching a copy of Form 2848, Power of Attorney.
→ Include the completed Form 2848 with your submission.
Will I receive a written acknowledgment after I mail Form 9423?
The source does not describe a confirmation process.
→ Follow up with the collection office to confirm receipt.
Workflow map
Related forms and next steps
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Questions about IRS Form 9423
What is IRS Form 9423 used for?
Form 9423 lets a taxpayer ask the IRS to review a collection action like a lien or levy. You list the action, explain why you disagree, and suggest a solution. The IRS will pause the action while it reviews your appeal.
Who must file IRS Form 9423?
The taxpayer (or an authorized representative) must file IRS Form 9423.
What information does IRS Form 9423 require?
The form collects the taxpayer’s name, SSN/EIN, contact information, address, type of tax, tax periods, amount due, the specific collection actions being appealed, an explanation of the dispute and a signature.
When is IRS Form 9423 due?
Form 9423 must be received or postmarked within three (3) business days of the conference with the Collection manager, or within ten (10) business days after a Notice of Seizure.
How do I complete IRS Form 9423?
First, complete lines 1‑14 with taxpayer and contact details and check the collection action(s) being appealed. Next, use block 15 to explain the disagreement and propose a solution, attaching supporting documents. Then sign and date block 16; if a representative files, attach a completed Form 2848. Finally, submit the form to the office that took the original collection action.
What happens if IRS Form 9423 is filed incorrectly?
Providing false information, omitting required details, or missing the filing deadline will void the Appeals decision and may allow the collection action to resume.
Do I have to request a conference before I file Form 9423?
The instructions say a conference with the manager is required first for lien, levy, or seizure disputes. Confirm you have notified the collection office within two business days of the conference.
What if the manager never responds to my conference request?
The guidance allows you to submit Form 9423 if no response is received within two (2) business days. Note the date of your request in Block 15 and file the form within four (4) business days.
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