IRS Collection Appeal Calculator
Determine your appeal rights for IRS collection actions.
Appeal Type Available
Type:Collection Due Process (CDP)
Deadline:15 days remaining
Scope: Full scope: liability, collection alternatives, lien/levy appropriateness
CDP: full rights, court review. Equivalent: limited. CAP: collection method only.
Collection Alternatives
- Streamlined Installment Agreement
- Offer in Compromise (Doubt as to Collectibility)
Request alternatives during CDP hearing. IRS must consider if you qualify.
Forms Required
CDP Hearing
Form 12153 - Request for Collection Due Process Hearing
CAP Appeal
Form 9423 - Collection Appeals Request
File by mail or fax to IRS address on notice. Include documentation.
Success Factors
First appeal
Financial hardship, valid dispute, and first appeal improve success rate.
Recommendation
File CDP hearing request within 30-day window for full rights
After CDP denial, you can appeal to Tax Court, Federal District Court, or Claims Court.
Collection Appeal Key Points
- CDP: 30 days from notice
- CDP: full rights + court review
- Equivalent: late CDP, limited
- CAP: anytime, no court review
- Request alternatives at hearing
- Financial hardship = CNC status
- Dispute liability at CDP
- File Form 12153 for CDP
- Keep documentation ready
- Missing deadline = lose rights