How to respond to an IRS collection notice: appeals and payment forms

Reviewed against official IRS sources · Updated 2026-07-20

An IRS lien or levy notice comes with real appeal rights — but they run on short, strict deadlines, and each form goes to a different place. The two main appeal routes are a Collection Due Process (CDP) hearing on Form 12153 and the faster Collection Appeals Program (CAP) on Form 9423; to just pay over time you sign an installment agreement on Form 433-D.

One rule ties them together: there is no single IRS fax number for these forms. Each is sent to the address — or the fax line — printed on the specific notice you received. The contact details on your letter always win. Here's what each form is for, the deadline, and where it goes.

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Collection Due Process (Form 12153) — the 30-day appeal

A CDP hearing is available after certain IRS notices, including a Notice of Federal Tax Lien filing and a Final Notice of Intent to Levy. You request it on Form 12153, and the deadline is tight:

  • Levy notice: you have 30 days from the date of the notice to request a CDP hearing.
  • Lien notice: the IRS must notify you within 5 business days of filing the lien; you then have 30 days (after that 5-day window) to request a CDP hearing.
  • Missed the 30 days? You can still ask for an equivalent hearing within one year of the levy notice — but you give up the right to take the case to the U.S. Tax Court.
Send Form 12153 to the address shown on your lien or levy notice, and keep proof of the date you sent it. A CDP request filed on time generally pauses levy action while Appeals considers it.

Collection Appeals Program (Form 9423) — faster, on business days

CAP is broader and quicker than CDP — you can use it for liens, levies, seizures, and the rejection or termination of an installment agreement — but you can't dispute how much you owe, and you can't go to Tax Court afterward. You file Form 9423.

For most collection actions you first ask for a conference with the Collection manager. If you don't reach agreement:

  • Tell the IRS you're submitting Form 9423 within 2 business days of that conference, and
  • make sure Form 9423 is postmarked within 3 business days of the conference — otherwise collection can resume.
  • If you couldn't reach the manager, the form should be received or postmarked within 4 business days of your request for a conference.
Submit Form 9423 to the Collection office — the revenue officer or unit — that took the action. That address, and any fax line, is on your notice or correspondence.

CDP vs CAP at a glance

CDP (Form 12153)CAP (Form 9423)
Deadline30 days from the notice2–4 business days around the manager conference
Can dispute the amount owed?YesNo
Tax Court afterward?YesNo
SpeedSlower, more formalFast

Setting up a payment plan (Form 433-D)

If you'd rather just pay the balance over time, Form 433-D sets up a direct-debit installment agreement. Once it's arranged, you sign the form and return it to the address printed on the front of the form (or on the notice/envelope the IRS sent), or hand it to the revenue officer working your case.

There is no public taxpayer fax number for Form 433-D — follow the address or contact on your own form or notice. Many installment agreements can also be set up online or by phone using the number at the top of the form.

So which fax number do I use?

For collection appeals and payment forms there is no universal IRS fax line — the correct destination is the one printed on the notice that prompted you. If your notice gives a fax number and you don't own a fax machine, you can upload the completed form to us and we transmit it to that exact number, then email you a dated transmission report as proof you met the deadline.

Need to fax a notice response?

If your IRS notice gives a fax number, upload your completed form and we transmit it to that exact line, then email you a dated transmission report as proof you filed on time.

Flat $2.49 up to 25 pages.

Fax your IRS notice response

Frequently asked questions

No single number. Form 12153 goes to the address on your lien or levy notice, and Form 9423 goes to the Collection office that took the action. If a fax line is offered, it's the one printed on your notice or correspondence.

30 days from the date of a levy notice (for a lien, 30 days after the IRS's 5-business-day notification window). Miss it and you can request an equivalent hearing within one year, but you lose the right to go to Tax Court.

Very fast. After your conference with the Collection manager you must tell the IRS you're appealing within 2 business days and get Form 9423 postmarked within 3 business days, or collection can resume.

CDP (Form 12153) is slower but lets you dispute the amount owed and preserves Tax Court rights. CAP (Form 9423) is faster and covers more actions but can't challenge the balance and has no Tax Court review.

To the address printed on the front of the form or on the notice the IRS sent, or to the revenue officer handling your case. There is no public taxpayer fax number for it; many installment agreements can also be set up online or by phone.

Yes — if your notice provides a fax number. Upload the completed form and we transmit it to that exact line and email you a dated transmission report as proof you met the deadline.

Official sources

Horizance is not affiliated with the IRS. This guide is general information, not legal or tax advice.

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