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Form 12257,
Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Levy Prohibition

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Form Overview

This form is used by Appeals to memorialize an agreement reached in a Collection Due Process (CDP) case.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

 

What does this letter notice mean to me?

This notice is an acknowledgement that you have reached an agreement with the IRS Independent Office of Appeals (Appeals). Appeals will not issue a Notice of Determination following a CDP hearing and you waive your right to judicial review and you waive your right to judicial review. The waiver includes the terms of the agreement and you give up your right to appeal the issue.

How did I get here?

You have a balance owed on your tax account or you have property subject to a collection. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You have timely exercised your appeal rights and requested a Collection Due Process (CDP) hearing.

What are my next steps?

If you have questions, you can contact the person shown at the top of the letter.

Your case is returned to Collection or the operating division that originated the action.

When your case is returned to Collection you may want to review information regarding enforcement actions:

If you cannot pay the tax due in full, you may want to consider a collection alternative or temporary relief from collection actions, if applicable:

Where can I get additional help?

Understanding your notice or letter

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If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

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Where am I in the tax system?

Form 12257, Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, Waiver of Suspension of Levy Action, and Waiver of Periods of Limitation in IRC § 6330(e)(1)