EQ Hearing Checklist: What to Do Before, During, and After an IRS Equivalent Hearing
An Equivalent (EQ) hearing allows taxpayers to request an IRS review after the Collection Due Process (CDP) deadline has passed. While EQ hearings provide an opportunity for review by the IRS Office of Appeals, they do not stop IRS collections.
This EQ hearing checklist helps you stay organized, understand enforcement risk, and avoid common mistakes during late-stage IRS collections.
Before the EQ Hearing
Confirm Your Hearing Type
- Verify IRS Form 12153 was filed after the CDP deadline
- Confirm the request was accepted as an Equivalent Hearing, not CDP
Review IRS Notices Carefully
- Identify notices related to levies or garnishment
- Note any upcoming enforcement language or deadlines
Understand Your Collection Status
- Determine if wage garnishment or bank levies are already active
- Confirm which tax years and balances are affected
Check Filing Compliance
- Ensure all required tax returns are filed
- Identify any missing returns that may affect discussions
During the EQ Hearing
Understand the Scope of the Hearing
- EQ hearings review collection procedures, not broad disputes
- Enforcement may continue during the review
Communicate Clearly
- Answer questions directly
- Ask for clarification if needed
- Avoid assuming the hearing pauses collections
Document the Discussion
- Take notes on what is reviewed
- Record any requests or explanations provided
After the EQ Hearing
Watch for the EQ Determination
- Appeals will issue a written determination
- The determination usually does not stop enforcement
Monitor IRS Collection Activity
- Watch for new bank levies or wage garnishment actions
- Review any new IRS notices immediately
Track Remaining Deadlines
- Some options may still be time-sensitive
- Delays can increase enforcement risk
EQ Hearing vs. CDP Hearing: Quick Comparison
| Feature | EQ Hearing | CDP Hearing |
|---|---|---|
| Filing Timing | After deadline | On time |
| Collections Paused | No | Often yes |
| Appeal Rights | Limited | Stronger |
| Enforcement Risk | High | Reduced during review |
Common EQ Hearing Mistakes to Avoid
- Assuming collections are paused
- Ignoring bank or employer notices
- Missing follow-up deadlines
- Disengaging after the hearing
FAQs
Does an EQ hearing stop IRS collections?
No. IRS enforcement may continue during and after an EQ hearing.
Can I appeal after an EQ hearing?
Formal appeal rights are generally limited.
Why does timing matter so much?
Missing the CDP deadline reduces protections and increases enforcement risk.
If you’re facing an EQ hearing, understanding enforcement risk is critical.
Request a confidential IRS collection review today.
Pillar Page: IRS Collections & Appeals
- CDP vs. Equivalent Hearing Explained
- Can the IRS Resume Collections After EQ?
- Bank Levies During IRS Hearings
- Active IRS Representation Services
Educational Notice
This content is for general educational purposes only and is not legal or tax advice. Outcomes depend on individual facts, timing, and eligibility.