CDP Hearing vs. Equivalent Hearing: What’s the Difference? When dealing with IRS collection activity, two similar-sounding options often come up: a Collection Due Process (CDP) hearing and an Equivalent (EQ) hearing. While both are reviewed by the IRS Office of Appeals, they offer very different protections, timelines, and outcomes—and those differences can directly affect whether…
Can the IRS Resume Collections After a CDP Hearing? Yes. The IRS can resume collection activity after a Collection Due Process (CDP) hearing, depending on the outcome of the hearing and whether the underlying tax issue is resolved. A CDP hearing provides important procedural protections and an independent review by the IRS Office of Appeals,…
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…
Deadlines That Affect IRS Appeals IRS appeal deadlines are critical. Many taxpayers lose appeal rights not because their case lacks merit, but because a deadline was missed. In IRS matters, timing often matters more than arguments. Understanding which deadlines affect IRS appeals—and what happens when they expire—can help you protect your rights and avoid unnecessary…
Active IRS Representation During an EQ Hearing An Equivalent (EQ) hearing allows taxpayers to request a review of certain IRS collection actions after the Collection Due Process (CDP) deadline has passed. While EQ hearings do not provide the same protections as CDP hearings, they are often a critical last opportunity to stay engaged with the…