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Published:   |   Last Updated: July 6, 2023

Letter 4388

Withdrawal Solicitation

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Letter Overview

This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw your request for a Collection Due Process (CDP) hearing or equivalent hearing.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this notice mean to me?

Appeals is asking you to withdraw your CDP hearing or equivalent hearing request because you have reached a resolution or agreement with the Internal Revenue Service regarding the tax periods listed on the CDP hearing or equivalent hearing request or you are satisfied that you no longer need a hearing with the IRS Independent Office of Appeals. By submitting this form, you withdraw your hearing request on your notice of federal tax lien, levy, or both.

By withdrawing your 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 U.S. Tax Court. When the CDP request is withdrawn, levy action is no longer suspended and the Collection Statute Expiration Date (CSED) is no longer suspended.

By withdrawing your CDP hearing or equivalent hearing request, you give up your right to a CDP hearing or equivalent hearing, Appeals will not make a decision on your hearing request, and will not issue a determination or decision letter.

By withdrawing your CDP hearing or equivalent hearing, you do not give up any other appeal rights that you are entitled to, such as an appeal under the IRS Publication 1660, Collection Appeal Rights. (CAP).

How did I get here?

You owe tax and did not pay the liability after the IRS made several attempts to collect it. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL).

You have exercised your appeal rights and either made a timely request for Collection Due Process CDP 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 the Independent Office of Appeals (Appeals). You reached a resolution, or are otherwise satisfied so you no longer need a hearing with the Appeals.

What are my next steps?

If you have questions, you can contact the person shown at the top 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 and temporary relief from collection, if applicable:


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.