EQ Hearing Checklist | What to Expect in an IRS Equivalent Hearing


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

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.