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CAP vs. CDP at a glance
CDP: 30-day window, pauses collection and CSED, Tax Court review. CAP: broader triggers, no CSED tolling, no Tax Court review, faster turnaround. CAP is the tool for a bad RO decision when Tax Court is not needed.
Appeals & Due Process
The Collection Appeals Program (CAP)
CAP is the fast-lane Appeals track for collection disputes. Unlike CDP, CAP can be used before or after enforcement, on virtually any collection action, but it gives up the right to Tax Court review.
Checklist Summary
An at-a-glance view of every step covered in this guide.
- Step 1: Request manager conference with the RO first (a CAP prerequisite).
- Step 2: If unresolved, file Form 9423 within 3 business days.
- Step 3: Attend the expedited Appeals conference.
Key Forms & Notices
- Form 9423 (CAP Request)
Statutes & Authority
- IRM 5.1.9 (CAP)
How the Procedure Works
- 1Request manager conference with the RO first (a CAP prerequisite).
- 2If unresolved, file Form 9423 within 3 business days.
- 3Attend the expedited Appeals conference.
Frequently Asked Questions
Can I use CAP and CDP together?
Not for the same issue. Choose the track based on whether Tax Court preservation matters.
How fast does CAP resolve?
Typical CAP conference happens within 5–10 business days of the Form 9423 filing — much faster than CDP, which can take months.
What decisions can I appeal under CAP?
Proposed or actual levies, lien filings, seizures, denials or terminations of installment agreements, and rejections of collection alternatives by a Revenue Officer.
Is a CAP decision binding?
Yes on both parties, and there is no judicial review — that is the trade-off for the expedited timeline. Preserve Tax Court rights via CDP if the issue may require litigation.
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