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 When the CDP is withdrawn, levy action is no longer suspended and the Collection Statute Expiration Date (CSED) is no longer suspended.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: