Wage Garnishment and Bank Levy After 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 provides an opportunity for review, it does not stop IRS enforcement.
As a result, wage garnishment and bank levies may continue or begin during and after the EQ process.
Understanding how garnishments and levies work after an EQ hearing helps set realistic expectations and reduces surprise.
Can the IRS Garnish Wages After an EQ Hearing?
Yes. The IRS can begin or continue wage garnishment after an EQ hearing. Because EQ hearings do not pause collections, garnishment may already be active by the time the hearing occurs.
Wage garnishment continues until the tax debt is addressed or the IRS releases the levy.
Can the IRS Levy a Bank Account After an EQ Hearing?
Yes. The IRS can issue or continue bank levies after an EQ hearing. Because enforcement is not suspended:
- Bank accounts may be frozen
- Funds may be seized
- New levies may be issued
Both personal and business accounts may be affected.
Why Garnishments and Levies Continue During EQ
EQ hearings occur after CDP deadlines have expired. As a result:
- CDP protections no longer apply
- Appeals review does not suspend collections
- IRS levy authority remains active
An EQ hearing is a review opportunity, not a collection pause.
What Happens After the EQ Determination?
After the hearing, the IRS Office of Appeals issues an EQ determination. Once issued:
- Wage garnishments may continue
- Bank levies may continue or repeat
- Additional appeal rights are generally limited
The determination does not remove enforcement authority.
EQ Hearing Enforcement Comparison Table
| Stage | Wage Garnishment | Bank Levy |
|---|---|---|
| Before EQ | May occur | May occur |
| During EQ | Continues | Continues |
| After EQ | Continues | Continues or repeats |
Key takeaway: EQ hearings do not stop enforcement.
Checklist If You Face Garnishment or Levy After EQ
- Review all IRS and Appeals correspondence
- Read the EQ determination carefully
- Monitor pay statements and bank activity
- Track deadlines and notices
- Do not assume enforcement will stop
FAQs (Featured Snippet Ready)
Does an EQ hearing stop wage garnishment?
No. Wage garnishment may continue during and after an EQ hearing.
Can a bank levy be reversed after EQ?
An EQ hearing does not automatically reverse levies.
Call to Action
Facing wage garnishment or a bank levy after an EQ hearing?
Understanding your position in the IRS collection timeline is critical.
Request a confidential IRS account review today.
Pillar and Internal Linking Strategy
Pillar Page: IRS Collections and Appeals
Supporting Pages:
- Equivalent Hearing vs CDP Hearing
- Bank Levies After a CDP Hearing
- Can the IRS Resume Collections After EQ
- 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.