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You submitted a written request for a Collection Due Process (CDP) equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.
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The IRS is asking to meet with you to talk about settling your case – reaching an agreement about your tax liability – instead of litigating in the U.S. Tax Court. The letter is from an IRS Appeals Officer, not the IRS Office of Chief Counsel attorney assigned to your case.
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, not more than five business days after the day of filing the Notice of Federal Tax Lien (NFTL); or one of the two levy letters at least 30 days before the day of the proposed 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 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 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.
Agreed Equivalent Hearing Closing Letter, Letter 5145
