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Published: May 25, 2022   |   Last Updated: May 25, 2022

Letter 4381

Collection Due Process or Equivalent Hearing Disregarded

Appeals Face-to-Face/Telephone Conference Letter

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Letter Overview

You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent hearing 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 Equivalent hearing.

 

What does this letter mean to me?

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 Equivalent hearing, 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.

How did I get here?

You owe tax and did not pay the liability after several attempts by the IRS to collect it.  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 equivalent hearing 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 Equivalent hearing request will stop enforcement action from proceeding while a hearing or appeal is pending.

What are my next steps?

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1.

Read the Letter

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 Equivalent hearing or CDP hearing.

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2.

Prepare your response

If your disregarded request was 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.

Where can I get additional help?

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

Get Help topics

Browse common tax issues and situations at Get Help on the TAS website.

  • Levies on TAS website’s Get Help section
  • Liens on the Taxpayer Advocate Service (TAS) website’s Get Help section

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

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Where am I in the tax system?

Appeals has received your CDP and/or Equivalent hearing request and before determining a face to face or telephone conference.

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