Appealing an IRS Levy With Form 9423: Will It Work?

You’ve been subjected to an IRS levy, and now, you’re dealing with collection efforts and the opportunity to utilize form 9423. These can be both emotionally and financially devastating, but you don’t need to give in to despair.

The IRS offers the opportunity to appeal via Form 9423. Known as the Collection Appeal Request, this might be your best bet for bringing adverse activity to a quick stop. Keep reading to learn more:

What Is Form 9423? How Does It Work?

While Form 9423 is often associated with IRS levies, it is designed to appeal to several types of adverse action. Examples include:

  • Installment agreement rejection
  • Installment agreement modification
  • Federal tax lien
  • Seizure of property

When completing Form 9423, you’ll need to provide basic details such as your contact information, Social Security Number, and the tax periods you’d like to appeal. You’ll also submit a detailed explanation of why, exactly, you believe the levy or other collection action is problematic — and how you would prefer to resolve your current tax concerns.

When Should Form 9423 Be Submitted?

Form 9423 is not, as it might seem, the first step you take to resolve a collection issue. Instead, you’ll need to request a conference with the manager of the IRS employee responsible for the disputed collection decision. This may be sufficient to resolve the issue. If not, however, you can proceed with Form 9423.

Be sure to alert the collection office within two days of your unsuccessful conference. Another deadline worth remembering: Form 9423 should be postmarked or received within three days of your discussion with the collection manager. You can also submit Form 9423 within two days of contacting — but failing to hear back from — a collection manager.

As you appeal a levy or take proactive measures to prevent one from occurring in the first place, look to Highland Tax Group for advice and advocacy.