Form 9423, also known as the Collection Appeal Request, is completed by taxpayers who want to appeal certain collection actions taken by the Internal Revenue Service (IRS). It provides taxpayers with an opportunity to have their case reviewed by an independent office within the IRS.
Here are some key points relevant for understanding who should complete Form 9423:
1. Taxpayers who have received collection notices: If you have received a notice from the IRS regarding collection actions, such as a levy, lien, or seizure, and you disagree with the decision, you may be eligible to complete Form 9423.
2. Individuals who believe their rights have been violated: If you believe that the IRS has violated your rights as a taxpayer during the collection process or has disregarded the proper procedures, you can use Form 9423 to seek resolution.
3. Taxpayers who have exhausted other options: Before filing Form 9423, you should have already tried to resolve the issue with the IRS through normal channels, including contacting the supervisor of the employee who made the initial decision. This form is typically considered a last resort for resolving collection disputes.
4. Those who can provide supporting documentation: When completing Form 9423, make sure to attach any supporting documentation that backs up your claim, including copies of notices received, transcripts, and any relevant communication with the IRS.
5. Taxpayers who understand the limitations: It's important to note that completing Form 9423 does not halt collection actions or suspend the timeframe for filing a petition in Tax Court. It is primarily a tool for appealing the actions taken by the IRS in an effort to find a resolution to the dispute.
Remember, the completion of Form 9423 does not guarantee a favorable outcome, but it provides an opportunity to have an impartial review of your case. It is recommended to consult with a tax professional or seek guidance from a reputable tax advisor to assess your specific circumstances before filing the form.