Articles Tagged with collection appeals program

When to Use the IRS Collection Appeals Program
The Collection Appeals Program (CAP) is an IRS procedure available to appeal a broad range of collection actions. However, it does have some pitfalls when compared to a Collection Due Process (CDP) hearing, so consider consulting with a tax attorney if you are not sure which procedure to use.

The CAP procedure can be used to dispute the following collection actions:

•  Before or after the IRS files a Notice of Federal Tax Lien