IRS Collection Appeals Program: Fast-Track Appeal (CAP)
When a levy is about to hit your paycheck or the IRS just rejected your installment agreement, you can't afford to wait months for a CDP hearing. The Collection Appeals Program (CAP) is the IRS's expedited appeal route — designed to resolve collection disputes in as little as 5 business days. File Form 9423 and get an independent Appeals Officer on your case immediately.
What You Can Appeal With CAP
Proposed or Actual Levy Actions
Before a levy is served on your wages, bank account, or other assets — or after it has been served — you can appeal through CAP. The Appeals Officer reviews whether the levy is appropriate or causing hardship.
Notice of Federal Tax Lien (NFTL) Filings
You can appeal the IRS's decision to file a federal tax lien against your property. Argue that the lien causes disproportionate economic harm, prevents a pending sale or refinance, or was filed in error.
Installment Agreement Rejections
If the IRS rejects your proposed Installment Agreement, you can appeal the rejection through CAP. The Appeals Officer reviews whether Collection properly applied IRS guidelines in evaluating your financial situation.
Installment Agreement Terminations
If the IRS terminates or proposes to terminate your existing Installment Agreement, CAP provides a fast path to challenge the termination and keep your agreement in place while it is being reviewed.
Third-Party Claims
If you're a third party affected by an IRS levy (e.g., owner of property in the hands of a third party that has been levied on), CAP allows you to assert your claim and get a quick determination.
CAP vs. CDP — When to Use Each
Speed: CAP in 5 Days
CAP appeals are typically resolved within 5 business days. CDP hearings can take 3-6 months or longer. If you need an immediate fix for a levy or lien issue, CAP is the right choice.
Scope: CDP Is Broader
CDP hearings allow you to challenge the underlying tax liability and raise any relevant issue. CAP is narrower — focused on a specific collection action and whether it's appropriate under the circumstances.
Judicial Review: CDP Only
CAP decisions are final and binding — no Tax Court review. CDP gives you the right to petition the U.S. Tax Court within 30 days of the Notice of Determination if you disagree with Appeals.
Formality: CAP Is Simpler
CAP does not require a formal legal brief. File Form 9423, state your issue clearly, and the Appeals Officer handles the rest. CDP often involves more substantial documentation and legal argument.