What Is Publication 4235: Your Collection Appeal Rights
Understand your procedural rights when the IRS initiates a collection action. This guide explains Publication 4235 and how to navigate the appeals process.
Understand your procedural rights when the IRS initiates a collection action. This guide explains Publication 4235 and how to navigate the appeals process.
IRS Publication 1660, Collection Appeal Rights, outlines a taxpayer’s options to dispute certain collection actions. This publication serves as a guide to the formal processes available for review. It explains the right to an independent review of specific enforcement measures and how to request a hearing with the IRS Independent Office of Appeals.
The most common action that triggers an appeal is the filing of a Notice of Federal Tax Lien, a public document that alerts creditors the government has a legal claim to your property. This lien attaches to all assets, including real estate, personal property, and future assets acquired while the lien is active. Another action is the Notice of Levy, which is the actual seizure of property to satisfy a tax debt. This can include garnishing wages, seizing funds from bank accounts, or taking physical assets. Receiving a formal notice for these actions activates your appeal rights.
Taxpayers generally have two paths for appeal: a Collection Due Process (CDP) hearing or the Collection Appeals Program (CAP). A CDP hearing is a formal process that allows you to dispute the collection action and propose alternatives, such as an installment agreement or an offer in compromise. If you disagree with the final determination from the IRS Office of Appeals, you have the right to petition the U.S. Tax Court. The CAP is a less formal and often faster alternative for resolving disputes, but its decisions are final and cannot be appealed to any court.
For a Collection Due Process (CDP) hearing, you must file Form 12153, Request for a Collection Due Process or Equivalent Hearing. This form must be sent within 30 days of the date on your CDP notice to preserve your right to go to Tax Court. If you are seeking a review through the Collection Appeals Program (CAP), you will use Form 9423, Collection Appeal Request. The deadline for filing a CAP request is detailed in the specific IRS notice you received. Both forms require you to explain why you disagree with the IRS’s action and what resolution you are seeking.