Form 9423 (Collection Appeal Request)
The form used to request a Collection Appeals Program review. Which deadline applies depends on what you are appealing — a lien or levy, a seizure, or an installment agreement decision each run on a different clock.
Full Definition
Form 9423 is how a Collection Appeals Program request is made. There is no single deadline, and that is the part most easily got wrong.
For a lien, levy or seizure action, the IRS says you must first request a conference with the deciding employee's manager. If that does not resolve it, let the Collection office know within two business days of the conference that you plan to submit Form 9423, and the form must be received or postmarked within three business days of that conference or collection action may resume. If you requested a conference and no manager contacted you within two business days, the IRS says you can contact Collection again or submit the form, which should be received or postmarked within four business days of your request. Where the IRS has already made a seizure, it says you must appeal to the Collection manager within ten business days after the Notice of Seizure is provided to you or left at your home or business.
For an installment agreement that has been rejected, modified or proposed for modification, or terminated or proposed for termination, the route is different: the IRS says to complete Form 9423 and provide it to the office or revenue officer who took the action within thirty calendar days. A managerial conference is not required for this, though the IRS strongly recommends one. It also says never to send an Appeals request directly to Appeals — it must go to the office that took the action.
On the form you check the collection action you disagree with, explain why, and explain your proposed solution to the tax problem.
What to do next
Identify which action you are appealing first, because the deadline follows from it — a lien or levy runs on business days from a manager conference, an installment agreement decision on 30 calendar days.
What this page does not say
- Revision 2-2020. Deadlines and routing are the parts of a procedural form most likely to change — confirm against the current revision on irs.gov before relying on any interval above.
Sources
- Form 9423, Collection Appeal Request (Rev. 2-2020) — instructions — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.