IRS Collection Appeals Program (CAP) vs. CDP Hearings – What’s the Difference?
Two Powerful IRS Appeal Options—But Only One Stops Collections
When the IRS moves to seize your wages, bank account, or property, you may have the right to appeal. But should you file a Collection Appeals Program (CAP) request—or a Collection Due Process (CDP) hearing?
While both programs are designed to give taxpayers a chance to dispute IRS enforcement, the differences between them are critical—and could determine whether you can stop a levy before it happens.
This post breaks down the key differences between CDP and CAP, when to use each, and how to protect yourself when the IRS comes knocking.
What Is a Collection Due Process (CDP) Hearing?
A CDP hearing is a formal appeal process triggered by final IRS notices, such as:
- Letter 1058 (Notice of Intent to Levy)
- Letter 3172 (Notice of Federal Tax Lien)
You have 30 days from the notice date to file Form 12153 and request a CDP hearing with the IRS Independent Office of Appeals.
Related: IRS Notice of Intent to Levy – Urgent Steps to Take
Benefits of CDP Hearings
- Stops IRS collections immediately
- Gives access to Tax Court review if Appeals disagrees
- Lets you propose alternatives (e.g., Offer in Compromise, Installment Agreement, CNC)
- Helps you challenge procedural issues or economic hardship
CDP hearings offer the strongest protection when you're facing imminent enforcement.
What Is the Collection Appeals Program (CAP)?
CAP is a faster, more informal IRS appeal process used when:
- You disagree with a lien, levy, or seizure
- The IRS rejected, modified, or terminated an Installment Agreement
- You missed the CDP deadline but still want to challenge collection
You can request a CAP review by contacting the IRS and submitting a CAP Form (Form 9423).
Key Differences Between CDP and CAP
| Feature | CDP Hearing | CAP Appeal |
|---|---|---|
| Stops collections? | Yes | Possibly (case-by-case) |
| Time to request | 30 days from final notice | Flexible, depending on IRS action |
| Access to Tax Court | Yes | No |
| Used for lien/levy? | Yes (final notices) | Yes (anytime, even pre-notice) |
| Used for IA changes? | No | Yes |
| Legal protections | Strongest | Limited |
When to Use CDP
Use a Collection Due Process hearing if:
- You received Letter 1058 or a Notice of Federal Tax Lien
- You want to pause all collections while appealing
- You want the option to take your case to Tax Court
This is the more strategic option when stakes are high.
Related: What If You Missed the Deadline to File Your IRS Offer in Compromise?
When to Use CAP
Use the Collection Appeals Program if:
- You missed the CDP deadline but need to appeal IRS action
- The IRS rejected your Installment Agreement
- You disagree with a lien or levy and want a fast resolution
- You’re not eligible for CDP due to timing or prior use
CAP is also used to appeal IRS seizure of property.
Can You Use Both?
In some cases, yes. But typically, you must choose one. If you submit both CDP and CAP requests, the IRS will process only the valid one based on timing and eligibility.
We Help Orange County Taxpayers Navigate IRS Appeals
At Boulanger CPA and Consulting PC, we help clients:
- File effective CDP or CAP appeals
- Stop IRS levies, garnishments, and seizures
- Negotiate better outcomes through the Office of Appeals
- Avoid irreversible enforcement actions
Call (657) 218-5700 or schedule online at www.orangecounty.cpa
Frequently Asked Questions
Which is better—CAP or CDP?
CDP offers more legal protection and stops collections. CAP is faster, but doesn’t offer Tax Court review.
Can I request both?
Generally no. You can request one or the other depending on timing and notice type.
How long does it take to get a decision?
CDP hearings take longer (several months), while CAP cases are often resolved in weeks.
What if the IRS is about to seize my assets?
File Form 12153 for CDP if you’re within the 30-day window. Otherwise, request CAP and seek a collection hold.
📣 About the Author
Marc Boulanger, CPA is the founder of Boulanger CPA and Consulting PC, a boutique tax resolution firm based in Orange County, California and trusted by high-income individuals and business owners across Southern California.
With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.
Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.
Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.
📍 Learn more at www.orangecounty.cpa or call (657) 218-5700.
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