Letter 4383 confirms that the IRS Independent Office of Appeals received your withdrawal of a Collection Due Process or Equivalent Hearing request, usually submitted on Form 12256. The case is closed in Appeals.
What Withdrawal Means
Once the hearing is withdrawn, there is no Notice of Determination and no right to petition the Tax Court on that hearing. The suspension of levy and of the collection statute that came with a timely CDP request ends. Your account goes back to the collection function.
Make Sure the Deal Is on the Account
Most withdrawals happen because the issue was resolved: an installment agreement was approved, the balance was paid, or the account was placed in currently not collectible status. Confirm that resolution is reflected on your IRS account transcript. If you withdrew in exchange for an installment agreement, make sure you have the acceptance letter and that the first payment date is clear. An agreement that exists only in a phone conversation is not protection.
If you did not intend to withdraw, or someone withdrew on your behalf without your authority, contact Appeals immediately.
If you received Letter 4383 and are not sure your resolution is in place, call us at (813) 229-7100.