Publication 1660
The IRS booklet on collection appeal rights, covering both Collection Due Process and the Collection Appeals Program.
Full Definition
Publication 1660, Collection Appeal Rights, is the IRS's explanation of how to challenge a collection action. It describes four exceptions to issuing a notice of the right to a hearing before levy — including when collection of the tax is in jeopardy and when the IRS levies a state tax refund — and states that a hearing may be requested after the levy in those instances. It is the source to read when a notice mentions appeal rights without explaining how to exercise them, and it is where both the Collection Due Process and Collection Appeals Program routes are set out.
What to do next
Download the current revision from irs.gov before acting on any appeal procedure. The revision we read is from 2020 and procedure is the part most likely to have changed.
What this page does not say
- The revision we have read is from 2020. That is old for an IRS procedural publication, and the two sections that matter most here — the list of notices carrying Collection Due Process rights, and the Collection Appeals Program procedure — are exactly the parts most likely to have changed. Check the current revision on irs.gov before relying on it.
- We have read parts of this publication, not all of it. The Collection Appeals Program filing procedure — which office, what deadline, how Form 9423 routes — is not sourced and is not described here.
Sources
- Publication 1660, Collection Appeal Rights — Internal Revenue Service, retrieved 2026-08-18
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.