Letter 5145, Agreed Equivalent Hearing Closing Letter, confirms that your Equivalent Hearing ended in an agreement with the IRS Independent Office of Appeals. An Equivalent Hearing follows a Collection Due Process request filed after the 30-day deadline but within one year.
Read the Terms
The letter should describe what was agreed: an installment agreement and its monthly amount, currently not collectible status, a lien action, or another resolution. Compare it line by line with what you negotiated. If the payment amount, the due date, or the tax periods are wrong, contact the Appeals officer named on the letter right away. Errors are much easier to fix before the account goes back to collection.
What Comes Next
The case returns to the collection function to put the agreement in place. You may receive a separate installment agreement letter. Keep every condition: file returns on time, pay current taxes, and make every payment. An agreement reached in Appeals can default the same way as any other.
If the terms in Letter 5145 do not match what you agreed to, call us at (813) 229-7100.