View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
You submitted a written request for a Collection Due Process (CDP) equivalent hearing. The IRS Independent Office of Appeals (Appeals) made a decision and you agreed with the decision.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
This letter is from an IRS Appeals Officer confirming that the CDP equivalent hearing is concluded and you agreed with the decision and did not raise issues on the timeliness of your hearing request. Your case is being returned to the IRS Collection office for action consistent with the agreed upon decision.
You have an unpaid tax liability for one or more tax periods. The IRS either issued you a Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under I.R.C. § 6320, or a notice of intent to levy with appeal rights.
You did not timely request a CDP hearing but were afforded an “equivalent hearing” that is similar to a CDP hearing, but you are not entitled to judicial review. An equivalent hearing must be requested within the one-year period beginning the day after the five-business-day period following the filing of the NFTL, or in levy cases, within the one-year period beginning the day after the date of the CDP notice. Appeals made a decision on your appeal request and you agreed with the decision.
You can contact the IRS employee whose information is provided at the top right corner of the letter.
Such as an installment agreement or an offer in compromise, you’ll need to make timely payments based on your agreement with the IRS. You’ll also need to stay current with your tax return filing and tax paying obligations during the time of the agreement, and if you enter into an offer in compromise, for five years after the IRS accepts your offer.
You could also review information regarding collection alternatives and resolutions:
Understanding your notice or letter
IRS.gov has resources for understanding your letter, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at Get Help on the TAS website.
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.
Agreed Equivalent Hearing Closing Letter, Letter 5145
