Popular search terms:
Published:   |   Last Updated: October 16, 2024

Letter 4381

Collection Due Process or Equivalent Hearing Disregarded

Appeals Face-to-Face/Telephone Conference Letter

Where am I on the Roadmap?

Overview

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. Appeals requested that you either amend your hearing request providing a legitimate reason for hearing or you withdraw your request within specified timeframe. You did not respond within the specified timeframe, so Appeals has disregarded your request for a CDP or EH.

I need more information

1
1.

What does this 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 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.

2
2.

How did I get here?

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.

3
3.

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 EH or CDP hearing.

4
4.

Prepare your response

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.

5
5.

If you agree with the balance due but can't pay the full amount

Where can I get additional help?

Publication 1

Your Rights as a Taxpayer

Download

Publication 594

The IRS Collection Process

Download

Publication 1660

Collection Appeals Rights

Download

General Resources

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at TAS Get Help

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

View our Interactive Tax Map

Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.

Taxpayer Roadmap
icon

Did you know there is a Taxpayer Bill of Rights?

The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

Read more about your rights