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Letter 4383

Collection Due Process/Equivalent Hearing Withdrawal Acknowledgement

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Letter Overview

This letter is issued by the IRS Independent Office of Appeals (Appeals) acknowledging they received your withdrawal request for a collection due process (CDP) or equivalent hearing (EH).

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 mean to me?

Appeals has received your CDP or equivalent hearing withdrawal request because you have reached a resolution or agreement with the IRS regarding the tax periods on the CDP or  equivalent hearing request or you are satisfied that you no longer need a hearing with Appeals. By submitting this form, you withdraw your hearing for a filed Notice of Federal Tax Lien (NFTL), levy, or both.

By withdrawing a CDP request, Appeals will not verify that all legal and administrative requirements were met for the periods listed on the original appeal request. You will also give up your right to go to the U.S. Tax Court. When the CDP is withdrawn, levy action is no longer suspended and the Collection Statute Expiration Date (CSED) is no longer suspended.

The IRS will not make a decision or determination on your hearing request; however, you are not giving up any other appeal rights you may be entitled to, such as an appeal under the Collection Appeals Program (CAP).

How did I get here?

You have a balance owed on your tax account. The IRS has either issued you a notice of intent to levy with appeal rights or filed an NFTL. You have exercised your appeal rights and either made a timely request for a CDP hearing or made a request for a CDP hearing after the due date for a timely hearing and you were entitled to an equivalent hearing within the one-year period with Appeals.

 

What are my next steps?

If you have questions, you can contact the IRS at the number in the upper right corner of the letter.

If you agreed to a collection alternative such as an installment agreement or offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current in filing and paying your taxes during the time of the agreement, and if you enter into an offer in compromise, for five years after the IRS accepts your offer.

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

You can also review information regarding collection alternatives or temporary relief from collection actions, if applicable:

 

Where can I get additional help?

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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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Collection Due Process/Equivalent Hearing Withdrawal Acknowledgement