How to Appeal an IRS Installment Agreement

If your request for an installment agreement is rejectedForm 9423 - Collection Appeals Request.
you have the right to appeal this decision. The same6. Attach a written letter to Form 9423. This adds a
holds true if your installment agreement was recentlypersonal touch, and allows you to better explain your
terminated. Although you may never have to deal withsituation.
this process, it is good to know that you can appeal an7. Wait for a final decision to come through. Keep in
installment agreement in hopes of getting what youmind that this decision is binding for both parties
feel is fair.involved.
The following information should be useful if you wantAre you having a hard time understanding how to
to appeal a rejected IRS installment agreement:appeal an installment agreement? Are you wondering
1. Call the IRS at the number included on your denialif this is even a good idea? If you have any questions
letter.or need help along the way, you can hire a tax
2. Explain to the IRS why you feel that your installmentprofessional. This gives you the chance to ask specific
agreement should be accepted.questions, and to determine if appealing the decision of
3. If they do not want to hear you out or change thethe IRS is worth your time.
decision, request to speak with a Revenue Officer orIf your installment agreement is terminated or your
Manager. This is when many people give up - don't letrequest rejected, you have the right to appeal the
this happen to you. Just because the first person youdecision of the IRS. Even though this is a process that
speak with is being difficult does not mean that youyou do not want to go through, it is better than letting
have to stop pursuing the appeal.the IRS deny away something that you need. If you
4. Talk with your Collections Manager to explain yourare interested in filing an appeal you should find the
case and where you currently stand.above information helpful.
5. If you received your original rejection in writing, fill out