Overview of the CAP Process
Appealable Actions Under CAP
1. Notice of Federal Tax Lien (NFTL)–filed or proposed
2. Levy taken or proposed
3. Seizure of property
4. Rejection, modification or termination of an installment agreement
FILING THE IRS FORM 9423–COLLECTION APPEAL REQUEST–BEST PRACTICES by Frank Agostino, Esq., Yiwei Chen, J.D., and Shan Kadkoy, Esq.
FORM 9423 ANALYSIS
COLLECTION APPEALS PROGRAM (CAP) APPEAL
COVER LETTER
FILING THE IRS FORM
BEST PRACTICES
