IRS NOTICE REFERENCE
Letter 4388
This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw your request for a Collection Due Process (CDP) hearing or equivalent hearing.
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 4388
- Category
- Installment agreement and collection alternatives
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6159 (Internal Revenue Code section)
- Source
- IRS Taxpayer Advocate Service
What this notice is
This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw your request for a Collection Due Process (CDP) hearing or equivalent hearing.
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If you have questions, you can contact the person shown at the top of the letter. If you agreed to a collection alternative, such as an installment agreement or offer in compromise , you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current in filing and paying your taxes during the time of the agreement and, if you enter into an offer in compromise, for five years after the IRS accepts your offer. When your case is returned to Collection, you may want to review information regarding enforcement actions: Levies Liens You can also review information regarding collection alternatives and temporary relief from collection, if applicable: Installment Agre
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.14.1 — 5.14.1 Securing Installment Agreements
- IRM 5.14.5 — 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
- IRM 5.14.2 — 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/letter-4388/
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)