How to Prepare for an EQ Hearing | IRS Equivalent Hearing Checklist

How to Prepare for an EQ Hearing

An Equivalent Hearing, often called an EQ hearing, allows taxpayers to request IRS Appeals review after the deadline for a Collection Due Process (CDP) hearing has passed. While an EQ hearing does not stop IRS collections, preparation is still critical to avoid confusion, missed deadlines, and unexpected enforcement.

Preparing for an EQ hearing helps you understand what the review can and cannot do, and how IRS collections may continue during the process.

EQ Hearing Preparation Checklist

Step 1: Understand Why You Requested the EQ Hearing

Review the IRS notice that led to the hearing request, such as IRS Letter 1058 or other collection notices. Be clear on:

  • The collection action involved
  • The tax years and tax types at issue
  • What you want reviewed by IRS Appeals

An EQ hearing focuses on review, not stopping collections.

Step 2: Gather IRS Notices and Records

Organize all IRS correspondence related to your case, including:

  • Levy or lien notices
  • Balance due notices
  • Confirmation of IRS Form 12153 submission

Keeping documents organized helps you respond accurately.

Step 3: Confirm Filing Compliance

Before the hearing:

  • Verify which tax returns are filed
  • Identify any missing returns
  • Be prepared to discuss filing status

Unfiled returns may limit what Appeals will review.

Step 4: Review Your IRS Account Status

Understand:

  • Total balance due
  • Affected tax years
  • Whether income tax, payroll tax, or both are involved

This helps you follow the discussion and understand IRS questions.

Step 5: Prepare for Ongoing Collections

Unlike a CDP hearing, IRS collections may continue during an EQ hearing. Be prepared for:

  • Wage garnishments
  • Bank levies
  • Ongoing IRS notices

Understanding this helps reduce surprise and stress.

Step 6: Communicate Clearly During the Hearing

EQ hearings are usually conducted by phone or correspondence. During the hearing:

  • Answer questions clearly and honestly
  • Avoid unnecessary details
  • Ask for clarification when needed

The goal is understanding, not debate.

Step 7: Track Deadlines and Determinations

After the hearing:

  • Watch for Appeals correspondence
  • Review the EQ determination carefully
  • Track any remaining deadlines

An EQ determination does not stop enforcement.

Common EQ Hearing Mistakes to Avoid

  • Assuming collections will pause
  • Missing follow-up deadlines
  • Ignoring IRS notices during the review
  • Disengaging after the hearing ends

FAQs

Does an EQ hearing stop IRS collections?

No. IRS collections may continue during and after an EQ hearing.

What documents should I bring to an EQ hearing?

IRS notices, Form 12153 confirmation, and filing records.

Unsure whether an EQ hearing affects your collections?

Request a confidential IRS case review today.

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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.