Collection Appeals Program (CAP) FAQs
Q. I just received notification that the IRS will not allow me to have an installment agreement to pay what I owe. I think the IRS should allow my request for an installment agreement. What can I do?
A. If you want to appeal the denial of the installment agreement you can request an Appeal under the Collection Appeals program (CAP). Follow the instructions in Publication 1660.
Q. I was paying under an installment agreement and missed a few payments. The IRS says I can no longer have the installment agreement and must full pay the balance I owe. What can I do?
A. If you want to appeal the termination of the installment agreement you can request an Appeal under the Collection Appeals program (CAP). Follow the instructions in Publication 1660.
