Collection Due Process vs. Collection Appeals Program
Two routes to the same Appeals office, on different forms, different clocks, and with different endings. One can be reviewed by a court. The other cannot.
Quick Answer
They reach the same office and end differently. A CDP determination can be petitioned to the Tax Court; the instructions to Form 9423 state a CAP decision "is binding on both you and the IRS" and that "you cannot obtain a judicial review". In exchange, CAP reaches things CDP does not — seizures, lien certificate denials, alter-ego and nominee lien filings, installment agreement decisions — and is open to a third party whose property was taken. The instructions do name one route that survives a CAP decision: "a third party may contest a wrongful levy by filing an action in district court." The deadlines are not comparable either. CDP runs on a date printed on a notice; CAP runs on business days from a manager conference, except for installment agreements, which run on 30 calendar days from the action.
Collection Due Process (CDP)
Advantages
- A timely request prohibits levy while it is pending, unless a section 6330(f) exception applies.
- IRM 5.1.19 states the collection statute is suspended while it runs.
- A determination can be petitioned to the U.S. Tax Court.
- It is requested on Form 12153 and sent to the address on the lien or levy notice.
Disadvantages
- It attaches to a notice. There has to be a lien filing or a levy notice for the right to exist.
- It runs on a short clock, and the date is printed on the notice.
- The IRS states you may dispute the existence or amount of the tax only in limited circumstances.
Best For
What it reaches: a Notice of Federal Tax Lien filing, and a levy the IRS proposes or has made where an exception applied.
Typical Cost
The IRS publishes no fee for either route.
Collection Appeals Program (CAP)
Advantages
- It reaches more actions. The instructions to Form 9423 list levy or seizure taken or to be taken, a Notice of Federal Tax Lien filed or to be filed, a lien filed against alter-ego or nominee property, denials of lien certificate requests including subordination, withdrawal, discharge and non-attachment, and installment agreements rejected, modified or terminated.
- A third party whose property is subject to a collection action may use it, not only the taxpayer.
- The IRS states that normally it will stop the collection action you disagree with until the appeal is settled — unless it has reason to believe collection or the amount owed is at risk.
- For an installment agreement decision the deadline is 30 calendar days rather than business days.
Disadvantages
- The instructions state: "that decision is binding on both you and the IRS. You cannot obtain a judicial review of Appeals' decision following a CAP."
- For a lien, levy or seizure you must FIRST request a conference with the deciding employee's manager. The form comes after that.
- The deadlines are in business days and they are short: two business days to notify after the conference, three for the form to be received or postmarked, four if no manager contacted you, and ten after a Notice of Seizure.
- The instructions state never to send the request directly to Appeals; it must go to the office that took the action.
Best For
What it reaches: collection actions and installment agreement decisions, whether or not a CDP notice exists.
Typical Cost
The IRS publishes no fee for either route.
The Verdict
They reach the same office and end differently. A CDP determination can be petitioned to the Tax Court; the instructions to Form 9423 state a CAP decision "is binding on both you and the IRS" and that "you cannot obtain a judicial review". In exchange, CAP reaches things CDP does not — seizures, lien certificate denials, alter-ego and nominee lien filings, installment agreement decisions — and is open to a third party whose property was taken. The instructions do name one route that survives a CAP decision: "a third party may contest a wrongful levy by filing an action in district court." The deadlines are not comparable either. CDP runs on a date printed on a notice; CAP runs on business days from a manager conference, except for installment agreements, which run on 30 calendar days from the action.
Frequently Asked Questions
Which one applies to me?
Can I use both?
What is the shortest deadline in either?
Does either stop collection while it runs?
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Sources
- Publication 1660, Collection Appeal Rights — Internal Revenue Service, retrieved 2026-08-21
- Form 9423, Collection Appeal Request, and its instructions — Internal Revenue Service, retrieved 2026-08-21
- Form 12153, Request for a Collection Due Process or Equivalent Hearing — Internal Revenue Service, retrieved 2026-08-21
- 26 U.S.C. §6330 — Notice and opportunity for hearing before levy — Internal Revenue Service, retrieved 2026-08-21
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice. Report a correction.