When it comes to IRS Form 9423 that provides a taxpayer with the ability to make a Collection Appeal Request, the process is different for installment agreement actions than for federal tax liens, bank levies and asset seizures. Unlike with a tax lien, bank levy or asset seizure, the Taxpayer Advocate clarified the streamlining of the procedure for installment agreement actions. When it comes to a collections appeal for a rejected or a terminated installment agreement, a managerial conference is not necessary.

IRS Form 9423 Collection Appeals Request

irs form 9423

IRS Form 9423 & Managerial Conference

A managerial conference is a decision by a Revenue Officer with a Settlement Officer from the Office of Appeals on whether or not to go forward with the appeals process. When it comes to the following actions below, there is no managerial decision and the CAP process is automatic with the filing of IRS Form 9423. If an appeal is being made for an installment agreement being rejected or terminated, the taxpayer always has the right to appeal if they file an IRS Form 9423 Collection Appeal Request.

The IRS clarified instructions to their employees, reinforcing that a managerial conference is not necessary before taxpayers can request a Collection Appeals Program (CAP) hearing for cases involving the following installment agreement issues:

Managerial Conference Not Necessary

  1. A rejected installment agreement
  2. An installment agreement for which termination has been proposed
  3. A terminated installment agreement.

What is important to understand is that a managerial conference is still required for other collection alternatives like federal tax liens, bank levies and asset seizures. As a result IRS Form 9423 Collection Appeals Request can often be rejected before the process ever reaches the appeals level of inquiry. A tax resolution specialist like The Tax Resolution Institute can help to guarantee that a managerial conference about your IRS Form 9423 Collection Appeals Request goes well. Most rejections are about failures to follow the proper procedure.

Filing IRS Form 9423 Means Help Needed

In times of trouble, a little good news can go a long way. If you don’t have to go through a managerial conference to have your filing of an IRS Form 9423 Collection Appeals Request lead to an actual appeal, this is a bonus. Still, in order to overturn a rejected or terminated installment agreement, you need the help of a tax resolution specialist. Moreover, when it comes to an IRS Form 9423 Collection Appeals Request for a federal tax lien, bank levy or asset seizure, you truly need a tax resolution professional in your corner. For help, please call the Tax Resolution Institute at (818) 704-1443 for a free consultation today.