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Department of the Treasury - Internal Revenue Service
Form 12256
Withdrawal of Request for Collection Due Process
(May 2020)
or Equivalent Hearing
Taxpayer name(s)
Taxpayer address
City State Zip code
Type of tax/tax form*
Tax period(s)*
Social Security/Employer Identification Number(s)*
*Note: You may attach a copy of your Collection Due Process noticeto this form instead of listing the tax type/formnumber/period
and identification number in the spaces above.
I've reached a resolution with the Internal Revenue Service (IRS) regarding the tax and tax periods that my hearing request concerned
or I am otherwise satisfied that I no longer need a hearing with the Independent Office of Appeals (Appeals). Therefore, I withdraw my
hearing request under (check all that apply):
IRC Section 6320, notice and opportunity for a hearing upon the filing of a Notice of Federal Tax Lien
IRC Section 6330, notice and opportunity for a hearing before a levy
Both IRC Section 6320 and 6330 notices
Equivalent Hearing
I understand that by withdrawing my request for a Collection Due Process hearing under Section 6320 and/or 6330:
• I give up my right to a hearing with Appeals. I understand that Appeals will not issue a Notice of Determination with respect to the tax
and tax periods subject to the hearing request. As part of a CDP determination, Appeals verifies that all legal and administrative
requirements were met. I understand that by withdrawing my hearing request, Appeals will not conduct this verification.
• I give up my right to seek judicial review in the Tax Court of the Notice of Determination that Appeals would have issued as a result
of the CDP Hearing, as Appeals will not issue a Notice of Determination.
• I give up my right to have Appeals retain jurisdiction with respect to any determination that it would have made as a result of the
CDP Hearing.
• The suspension of levy action and the suspension of the statute of limitations on the period of collection, as required under the
provisions of IRC Sections 6320 and 6330, are no longer in effect upon the receipt by the IRS of this withdrawal.
• I do not give up any other appeal rights that I am entitled to, such as an appeal under the Collection Appeals Program (CAP).
I understand that by withdrawing my request for an equivalent Hearing:
• I give up my right to a hearing with Appeals. I understand that Appeals will not issue a Decision Letter with respect to the tax and tax
periods subject to the hearing request.
• I do not give up any other appeal rights that I am entitled to, such as an appeal under the Collection Appeals Program (CAP).
Taxpayer's signature Date
Spouse's signature (if applicable) Date
Authorized Representative signature (if applicable) Date
For Privacy Act information refer to Notice 609
Catalog Number 27779K www.irs.gov Form 12256 (Rev. 5-2020)
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