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Published:   |   Last Updated: October 8, 2024

Form 12257

Summary Notice of Determination and Waiver of Judicial Review

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Overview

This form is used by the Independent Office of Appeals (Appeals) to memorialize an agreement reached in a Collection Due Process (CDP) hearing.

 

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What does this mean to me?

This notice is an acknowledgement that you have reached an agreement with the IRS Independent Office of Appeals (Appeals). Appeals will not issue a Notice of Determination following a CDP hearing when you reach an agreement and waive your right to judicial review and levy suspension. The waiver stipulates the terms of the agreement and you give up your right to petition the tax court.

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How did I get here?

You have a balance owed on your tax account and/or you have property subject to collection action. 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 timely exercised your appeal rights, requested a CDP hearing and reached an agreement with Appeals.

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What are my next steps?

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

Your case is returned to Collection or the operating division that originated the action.

When your case is returned to Collection you may want to review information regarding enforcement actions:

If you cannot pay the tax due in full, you may want to consider a collection alternative or temporary relief from collection actions, if applicable:

Where can I get additional help?

Publication 1

Your Rights as A Taxpayer

Download

Form 12153

Request for a Collection Due Process or Equivalent Hearing

Download

General Resources

Understanding your notice or letter

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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

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Did you know there is a Taxpayer Bill of Rights?

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.

Read more about your rights