Letter 4383
Collection Due Process/Equivalent Hearing Withdrawal Acknowledgement
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
This letter is issued by the Appeals Office of the IRS acknowledging they received your withdrawal request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
Appeals has received your CDP or EH withdrawal request because you have reached a resolution or agreement with the Internal Revenue Service regarding the tax periods on the CDP/EH hearing request or you are satisfied that you no longer need a hearing with the Office of Appeals. By submitting this form, you withdraw your hearing for lien, levy, or both.
By withdrawing a 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 the U.S. Tax Court. When the CDP is withdrawn, levy action is no longer suspended and the Collection Statute Expiration Date (CSED) is no longer suspended.
By withdrawing an EH the IRS will not make a decision or determination on your hearing request however you are not giving up any other appeal rights you may be entitled to, such as an appeal under the Collection Appeals Program (CAP).
You have a balance owed on our 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 either made a timely request for Collection Due Process CDP or made a request for a Collection Due Process (CDP) hearing after the due date for a timely hearing and you were entitled to an Equivalent Hearing (EH) within the 1-year period with the Appeals Office of the IRS.
You are in between the time a CDP/EH is requested and the time that appeals issues a determination or decision letter.
Process: Face to Face or Telephone Conference on CDP/EH line or; Process: Appeals Considers: Were all administrative legal requirements followed, Collection Alternatives, Innocent Spouse Relief, Balancing Test – whether governments interest in efficiently collecting tax is no more intrusive than necessary.
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.
If your case is returned to Collection, you could review information regarding enforcement actions:
Your options
If you think you’ll have trouble paying your taxes or will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
Understanding your notice or letter
IRS.gov has resources for understanding your notice or letter.
Get Help topics
Browse common tax issues and situations at Get Help.
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 dev.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.
Collection Due Process/Equivalent Hearing Withdrawal Acknowledgement