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Letter 4440,

Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Abatement of Interest under Section 6404

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Letter Overview

This letter is issued to the taxpayer when the IRS Independent Office of Appeals (Appeals) makes a determination on the taxpayers equivalent hearing request and interest abatement request.

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 notice mean to me?

You submitted a request to Appeals for a collection due process (CDP) equivalent hearing. Appeals made a decision on your appeal request.

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 a Notice of Federal Tax Lien (NFTL). You have exercised your appeal rights and made a request for a CDP hearing after the due date for a timely hearing. You were entitled to an equivalent hearing within the one-year period with Appeals. Appeals made a decision on your appeal request. As part of your equivalent hearing request you also requested abatement of interest.

What are my next steps?

If you have questions, you can contact the person shown at the top of the letter.

Since your CDP request was not timely, you received an equivalent hearing and the IRS made a determination about your lien or levy. This decision cannot be reviewed further by the IRS or the Tax Court. However, as part of your CDP request, you raised an issue of interest abatement. The interest abatement issue can be appealed to the Tax Court. If you want to dispute the determination regarding your interest abatement request, you must file a petition with the Tax Court within 180 days from the date of the Letter 4440. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. Neither the IRS nor TAS can change the allowable time for filing a petition with the Tax Court.

Your case will be returned to the IRS Collection function. You may want to review information regarding enforcement actions:

If you can’t pay the full amount, pay what you can, or you can consider what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance. You may want to review information regarding collection alternatives or temporary relief from collection, if applicable:

Where can I get additional help?

Understanding your notice or letter

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If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.

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.

Taxpayer Rights

The Right to Appeal in IRS Decision in an Independent Forum

Taxpayer Rights

Where am I in the tax system?

Letter 4440,

Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Abatement of Interest under Section 6404