Can the IRS Resume Collections After an EQ Hearing?
Yes. The IRS can resume and often continue collection activity after an Equivalent (EQ) hearing. Unlike a Collection Due Process (CDP) hearing, an EQ hearing does not provide an automatic pause on IRS enforcement.
Understanding this difference is critical. Many taxpayers expect collections to stop after an EQ hearing, only to face continued wage garnishments or bank levies once the review ends.
Why IRS Collections Are Not Paused During an EQ Hearing
EQ hearings occur when a request for review is made after the CDP deadline has passed. Because CDP protections no longer apply:
- IRS collection activity may continue during the EQ process
- There is no automatic suspension of levy actions
- Enforcement may already be underway
An EQ hearing offers review, but not protection from enforcement.
What Happens After an EQ Hearing Ends?
After the EQ hearing concludes, the IRS Office of Appeals issues an EQ determination. This determination explains Appeals conclusions but typically does not change collection status.
Once the determination is issued:
- IRS collections may continue
- Wage garnishments may remain active
- Bank levies may proceed or repeat
The EQ determination does not create new protections against enforcement.
Types of IRS Collections That May Continue After EQ
Because enforcement authority remains in place, the IRS may continue or initiate:
- Wage garnishment
- Bank levies
- Other collection actions permitted under IRS procedures
In many cases, these actions are already active when the EQ hearing ends.
EQ vs. CDP Hearing: Collection Impact
| Hearing Type | Are Collections Paused? | Enforcement Risk |
|---|---|---|
| CDP (Timely) | Often yes | Lower |
| EQ (Late) | No | Higher |
Key takeaway: Timing determines protection.
Checklist: What to Do After an EQ Hearing
- Read the EQ determination carefully
- Monitor wage garnishments and bank accounts
- Track all IRS notices and deadlines
- Do not assume enforcement will stop
- Stay engaged to avoid escalation
Awareness helps reduce financial disruption.
FAQs
Can the IRS resume collections after an EQ hearing?
Yes. EQ hearings do not suspend IRS enforcement.
Does disagreeing with the EQ determination stop collections?
No. Disagreement alone does not pause enforcement.
Why is EQ different from CDP?
Because CDP deadlines were missed, procedural protections no longer apply.
If IRS collections are continuing or may resume after an EQ hearing, understanding your position in the IRS collection timeline is critical.
Request a confidential IRS account review today.
Pillar Page: IRS Collections & Appeals
- CDP vs. EQ Hearing Explained
- Bank Levies After an EQ Hearing
- Can the IRS Continue Collections During EQ?
- Active IRS Representation Services
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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.