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Form 12256: Withdrawal of Request for Collection Due Process or Equivalent Hearing
The Internal Revenue Service Form 12256 is used to withdraw a request for Collection Due Process or Equivalent Hearing and is filed by the taxpayer. Withdrawal means giving up rights to a hearing with Appeals and removes suspension of levy action upon IRS receipt.
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IRS Form 12256 - Withdrawal of Request for Collection Due Process or Equivalent Hearing
The Internal Revenue Service Form 12256 is used to withdraw a request for Collection Due Process or Equivalent Hearing and is filed by the taxpayer. Withdrawal means giving up rights to a hearing with Appeals and removes suspension of levy action upon IRS receipt.
Risk Radar
Scan points- 1Be aware that filing this form waives rights to a hearing with Appeals and removes protection like suspension of levy action.
- 2Failure to provide all required identifying information, including Taxpayer name(s), address, and identification number(s).
- 3Omitting the checkmark for any applicable withdrawal sections: IRC Section 6320, IRC Section 6330, Both, or Equivalent Hearing.
- 4Forgetting to attach a copy of the Collection Due Process notice if opting not to list tax type/form details.
- 5Failing to include all required signatures from the Taxpayer, Spouse (if applicable), and Authorized Representative (if applicable).
Plain English
This form formally tells the Internal Revenue Service that the taxpayer no longer needs or wants a formal hearing regarding collection issues. By submitting Form 12256, the taxpayer withdraws their request for either Collection Due Process (CDP) or an equivalent review before the Office of Appeals. The withdrawal indicates that the taxpayer has reached a resolution with the IRS concerning the tax periods and amounts in question.
Submission Date
- Filing date: 2020-05-12 22:13:47
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when withdrawing a request for Collection Due Process or Equivalent Hearing from the Internal Revenue Service (IRS).
- Do not use it when filing an initial tax return or requesting new relief, as the purpose is solely to withdraw a previously filed hearing request.
- Check Form 12256 instead when withdrawing your request for Collection Due Process or Equivalent Hearing.
Form selector
Use this form or another form?
Withdrawing a request based on notice of federal tax lien
The withdrawal covers hearings under IRC Section 6320.
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Withdrawing a request related to a levy notice
The withdrawal covers hearings under IRC Section 6330.
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Withdrawal of any hearing type
Use this form if the withdrawal relates to both IRC Section 6320 and 6330 notices.
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Deadline or filing window
The source does not specify a deadline for submitting Form 12256. It notes the withdrawal is appropriate when 'I've reached a resolution with the Internal Revenue Service (IRS) regarding the tax and tax periods that my hearing request concerned.'
Checklist
What you need before filling it out
Taxpayer name(s)
Name of the person filing · Top section
Type of tax/tax form*
Tax type or form number · Top section
Hearing request checkboxes
Select box indicating relevant IRC Sections (6320, 6330) · Checkboxes section
Waiver of Appeals Rights
Agreement to give up rights regarding Notice of Determination and judicial review · Paragraph text
Taxpayer's signature
Signature and date of the filing taxpayer · Bottom section
Before you submit
- 1Fill in all Taxpayer name(s) and address details accurately.
- 2Specify the Type of tax/tax form and Tax period(s), or attach a copy of your Collection Due Process notice to this form.
- 3Check all applicable hearing types (e.g., IRC Section 6320, Both).
- 4Review and acknowledge the waiver statements regarding Appeals rights for both CDP and Equivalent Hearing.
- 5Sign and date the form as the Taxpayer.
- 6Include Spouse's signature and date if applicable.
- 7Include Authorized Representative's signature and date if applicable.
How to file this form
- 1Complete the Taxpayer name(s), address, tax type/form, and period details in the top section of Form 12256.
- 2Mark all applicable hearing sections under IRC Sections 6320 and 6330 by checking the appropriate boxes.
- 3Sign and date the form to acknowledge giving up appeal rights and confirming withdrawal of the request for a hearing.
- 4Mail the completed Form 12256 to the Internal Revenue Service (IRS) for processing.
Known limitations
- 1The withdrawal does not give up any other appeal rights, such as an appeal under the Collection Appeals Program (CAP).
- 2Appeals will not issue a Notice of Determination with respect to the tax and tax periods subject to the hearing request.
- 3The taxpayer gives up the 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.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 12256 is dated May 2020; the official source did not detail any changes or revisions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads May 2020.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Confirm space for Taxpayer, Spouse (if applicable), and Authorized Representative (if applicable) signatures.
Quick Facts
Downloads
After you file
- 1Keep copies of the signed Form 12256 for records.
- 2Ensure all required signatures (Taxpayer, Spouse, and Authorized Representative if applicable) are included and dated on the form.
- 3The suspension of levy action and the statute of limitations period are no longer in effect upon IRS receipt of this withdrawal.
- 4If attaching a copy of the Collection Due Process notice, ensure it is included with Form 12256.
Sources
- SRCThe form is catalog number 27779K, titled Form 12256 (Rev. 5-2020).
- SRCTaxpayers must provide their name(s), address, type of tax/tax form*, tax period(s)*, and Social Security/Employer Identification Number(s)* on the form.
- SRCA copy of the Collection Due Process notice may be attached instead of listing the required identifying information. [Form p.1]
- SRCThe withdrawal request can cover hearings under IRC Section 6320, IRC Section 6330, Both sections combined, or an Equivalent Hearing. [Form p.1]
- SRCBy withdrawing, the taxpayer gives up the right to a hearing with Appeals and acknowledges that Appeals will not issue a Notice of Determination. [Form p.1]
- SRCThe suspension of levy action and the statute of limitations are no longer in effect upon IRS receipt of this withdrawal. [Form p.1]
Common confusion points
Confusion
Does filing this form mean I lose all rights to appeal?
→ The withdrawal does not give up other appeal rights, such as an appeal under the Collection Appeals Program (CAP).
Confusion
Will the IRS still issue a Notice of Determination after I file this?
→ The withdrawal means Appeals will not issue a Notice of Determination with respect to the tax and tax periods subject to the hearing request.
Confusion
Do I need to fill out every field, even if I don't know the exact section number?
→ A copy of your Collection Due Process notice may be attached instead of listing the required identifying information in the spaces above.
Confusion
Does filing this automatically stop all collection activity?
→ The suspension of levy action and the statute of limitations are no longer in effect upon IRS receipt of this withdrawal.
Confusion
What if I only want to withdraw for one specific statute (e.g., 6320) but not another?
→ Taxpayers can check all applicable boxes, including those relating to IRC Section 6320 and/or 6330 notices.
Confusion
Is the signature required for everyone listed on the tax return?
→ Signatures are required from the Taxpayer, and optionally from a Spouse or Authorized Representative.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 6320 provides notice and opportunity for a hearing upon the filing of a Notice of Federal Tax Lien.
- Form 6330 relates to notice and opportunity for a hearing before a levy.
Questions about IRS Form 12256
What is IRS Form 12256 used for?
This form formally tells the Internal Revenue Service that the taxpayer no longer needs or wants a formal hearing regarding collection issues. By submitting Form 12256, the taxpayer withdraws their request for either Collection Due Process (CDP) or an equivalent review before the Office of Appeals. The withdrawal indicates that the taxpayer has reached a resolution with the IRS concerning the tax periods and amounts in question.
Who must file IRS Form 12256?
Taxpayers file Form 12256 when they have resolved an issue or are otherwise satisfied that they no longer require a hearing request under IRC Section 6320 or IRC Section 6330.
What information does IRS Form 12256 require?
The form collects the taxpayer's name, address, type of tax/tax form, and tax period(s). Taxpayers must also check all applicable withdrawal boxes, including those for IRC Section 6320, IRC Section 6330, Both, or Equivalent Hearing.
Where do I file IRS Form 12256?
The source does not provide specific mailing instructions for Form 12256, only referring to Notice 609 for Privacy Act information.
How do I complete IRS Form 12256?
First, the taxpayer must complete identifying details such as name(s), address, type of tax/tax form, and tax periods. Next, the taxpayer checks all applicable withdrawal boxes (e.g., IRC Section 6320). Finally, the form requires signatures from the Taxpayer, Spouse (if applicable), and Authorized Representative (if applicable).
What happens if IRS Form 12256 is filed incorrectly?
Submitting Form 12256 confirms that upon receipt by the IRS, the suspension of levy action and the suspension of the statute of limitations on the period of collection are no longer in effect.
Confusion — what should I check?
Does filing this form mean I lose all rights to appeal? The withdrawal does not give up other appeal rights, such as an appeal under the Collection Appeals Program (CAP).
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