You met with an Appeals representative, did not raise issues on the timeliness of your hearing request, and reached an agreement about the collection action you appealed.
You requested an EH hearing in response to an IRS collection action.
You met with an Appeals representative and agreed with their decision about the IRS collection action you appealed, and did not raise issues on the timeliness of your hearing request, .
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.
You did not timely request a CDP hearing but were afforded an “equivalent hearing” that is similar to a CDP hearing, but you may not appeal to a court any decisions made by an Appeals officer. 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 Appeals representative listed in the closing letter.
If during your EH hearing you agreed to an installment agreement or an offer in compromise, you’ll need to make timely payments based on your agreement with the IRS.
You’ll need to stay current with your tax return filing and tax paying obligations during the time of the agreement, and for five years after the IRS accepts an offer in compromise.
You can review information regarding enforcement actions if your case is returned to Collection:
You can also review information regarding collection alternatives and resolutions:
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
