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You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent Hearing (EH) using a position which the Service has publicly identified as frivolous or reflects a desire to delay or impede the administration of the federal laws. A request to either amend your hearing request providing a legitimate reason for the hearing or withdraw your request within specified timeframe, was not met and Appeals has disregarded your request for a CDP or EH.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
Your request for appeal will be returned to the Collection office that referred it to the Independent Office of Appeals for review and that office may continue with collection action as if you didn’t ask for a hearing.
If this was a request for an EH, the decision is final. If it was a request for a CDP hearing, you may have a later opportunity to request an Equivalent hearing if your request is submitted timely and you choose to discuss legitimate issues toward resolving your case.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
You owe tax and did not pay the liability. You may have received a final notice or a Notice of Federal Tax Lien was filed, and you did not agree. You submitted form 12153 to request a CDP hearing and/or EH using a frivolous argument and you were requested to amend or withdrawals the hearing request within a specific timeframe. This timeframe has now expired and your request for a hearing has been closed.
Most times, timely submitting a CDP hearing and/or EH request will stop enforcement action from proceeding while a hearing or appeal is pending.
The letter will have information on the return of your case to the Collection office that referred it to Appeals. Instructions will be provided on how to proceed if your hearing request was for an EH or CDP hearing.
If your disregarded request was for a CDP hearing, you may have a later opportunity to request an EH if your request is submitted timely and you choose to discuss legitimate issues toward resolving your case.
Your options
If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
Understanding your notice or letter
IRS.gov has resources for understanding your notice or letter.
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.
Related Letters
Letter 4837, Appeals Received Your Request for a Collection Due Process Hearing
Letter 3820, Appeals Received Your Offer in Compromise and We Can Consider It
Letter 3846, Appeals Received Your Request for a Collection Due Process Hearing that raises both a frivolous and non-frivolous issue or advance a desire to delay tax administration
Letter 4380, Appeals Received Your Request for a Collection Due Process Hearing that raises issues that are frivolous or advance a desire to delay tax administration
Letter 4993, Appeals Transfer Letter
