Tax Dictionary – Collection Appeals Program
The Collection Appeals Program (CAP) is available for a broad range of collection actions. However, you can’t go to court if you disagree with the Appeals decision.
More from H&R Block
If you disagree with an IRS collection action, such as a tax lien, levy, or IRS denial of your request for an installment agreement or offer in compromise, you can request a Collection Appeals Program (CAP) hearing with the IRS Office of Appeals.
During the hearing, you or your authorized representative will state your case and provide documentation to support your position. It’s generally a quick process, but you can’t appeal the outcome in court if you disagree with it.
The IRS notice you receive will explain any of your available appeal rights and will give you a deadline to request an appeal.
Get the facts from H&R Block about the three types of IRS audits: mail, office, and field audits. Learn how audits vary in complexity and when to get help.
If you owe a balance to the IRS, you may have several tax debt relief options. Learn more from the tax experts at H&R Block.
IRS Form 433-F, Collection Information Statement, is used to determine taxpayer's ability to pay the IRS. Learn more from the tax experts at H&R Block.
Learn more about notice CP297, your appeal rights, and how to handle an IRS tax bill with help from the tax experts at H&R Block.