Procedure comparison · Washington, DC office
Collection Due Process hearing vs equivalent hearing
A Collection Due Process request filed within 30 days of the final levy or lien notice goes to the IRS Independent Office of Appeals. A timely request on a levy notice generally suspends the levy actions at issue, and it preserves the right to petition the U.S. Tax Court. An equivalent hearing is the request that remains after the 30 days have passed. The IRS-stated window is one year, running from the day after the levy notice date or, for a lien, from the day after the five-business-day period that follows the lien filing. An equivalent hearing ends in a Decision Letter from Appeals, and enforcement action may continue while it runs. The date printed on the notice controls. The Law Office of Alexander Powell, PLLC in Washington, DC files both kinds of requests.
Deadlines below were verified against taxpayeradvocate.irs.gov, irs.gov, and uscode.house.gov on August 19, 2026. The notice in hand controls over this summary.
Side by side
What is the difference between a CDP hearing and an equivalent hearing?
Both requests go to the same office and can ask for the same collection alternatives. The filing date decides which of the two the request is, and whether the U.S. Tax Court can review the result. The rows below set out the deadline, the office that hears the request, court review, the effect on collection, and the subjects Appeals will consider.
| Question | CDP hearing | Equivalent hearing |
|---|---|---|
| Deadline to request | Within 30 days of the final notice of intent to levy, such as LT11 or Letter 1058. For a lien filing under Letter 3172, the 30-day window runs from five business days after the lien is filed. The notice prints the date. | Within one year. For a levy notice, the year runs from the day after the notice date. For a lien notice, it runs from the day after the end of the five-business-day period following the lien filing. Per 26 C.F.R. 301.6330-1(i) and 301.6320-1(i), checked September 10, 2026. |
| Who hears it | The IRS Independent Office of Appeals, which is separate from the collection function that issued the notice. | The same Independent Office of Appeals, following substantially the same procedures as a timely hearing, per Internal Revenue Manual 5.1.9. |
| U.S. Tax Court review | Preserved. Appeals issues a Notice of Determination, and the taxpayer may petition the U.S. Tax Court within 30 days of that determination under 26 U.S.C. section 6330(d)(1). | Generally not available. Appeals issues a Decision Letter, and a true equivalent hearing carries no judicial review. A request that was in fact timely keeps court review even where the IRS processed it as an equivalent hearing. |
| Effect on collection | Levy action is generally suspended for the levy periods covered by a timely CDP request. A lien-filing hearing does not itself stop a levy. The collection statute is suspended while the hearing and any Tax Court review run. | Enforcement action may still occur, and the collection statute keeps running, per the Taxpayer Advocate Service page checked August 19, 2026. |
| What you can raise | Collection alternatives such as an installment agreement or an offer in compromise, spousal defenses, and challenges to the underlying liability when the legal conditions are met, generally when there was no earlier chance to dispute it. | The same subjects may be raised before Appeals, but the result cannot be taken to court, so the Appeals decision on the levy or the lien stands once the file closes. |
Deadlines change only by statute or IRS revision, but the notice in hand controls over this table either way.
What are the official deadlines and effects?
The Taxpayer Advocate Service CDP page, checked August 19, 2026, states that a CDP request must be filed on or before 30 days after a notice of intent to levy, or on or before 30 days after the five-business-day period following a lien filing, and that an equivalent hearing may be requested within one year after the date of the notice. The same page states that a timely CDP request generally suspends enforcement for the periods it covers. It states that enforcement may continue during an equivalent hearing and that the result carries no Tax Court review.
26 U.S.C. section 6330(d)(1), checked on uscode.house.gov on August 19, 2026, permits a petition to the U.S. Tax Court within 30 days of the Appeals determination that follows a timely CDP hearing. Internal Revenue Manual section 5.1.9, checked August 19, 2026, states that the equivalent hearing follows substantially the same procedures and ends in a decision letter with no judicial review. The same section states that the collection statute continues to run during an equivalent hearing.
Official source: Taxpayer Advocate Service, Collection Due Process
Official source: 26 U.S.C. section 6330, notice and opportunity for hearing
Official source: Internal Revenue Manual 5.1.9, collection appeal rights
Choosing between the two hearings.
While the 30-day window is open, the timely request is almost always the filing to make. Form 12153 carries no fee. A timely levy request holds the levy actions at issue while Appeals reviews the case, and it keeps the U.S. Tax Court available if Appeals decides against the taxpayer. The equivalent hearing is what remains once the window has closed. Appeals hears it under the same procedures, and its decision on a true equivalent hearing ends the matter.
The request also states what Appeals should consider. An installment agreement, an offer in compromise, or a spousal defense can be proposed in either hearing. The underlying liability is open only where the legal conditions are met, generally where the taxpayer had no earlier chance to dispute it. Mr. Powell calendars the date printed on the notice, prepares the financial record, files Form 12153, and argues the case to the Appeals Officer. He tried more than 75 cases to verdict for the State of Maryland and drafted more than 100 appellate opinions as counsel at the Appellate Court of Maryland before focusing on tax controversy. He is admitted in the District of Columbia, Maryland, and before the United States Tax Court, writes and speaks for the American Bar Association Tax Section, and is cited in Law360 Tax Authority for tax controversy analysis. The record is on the About page.
Questions
Common questions about CDP and equivalent hearings.
What is the difference between a CDP hearing and an equivalent hearing?
Timing and court access separate the two requests. A Collection Due Process request filed within the 30-day window on the notice keeps the right to petition the U.S. Tax Court after Appeals decides, and a timely levy request generally suspends the levy actions at issue while it is pending. An equivalent hearing is requested after the 30 days and within the IRS-stated one-year window. Appeals hears it under substantially the same procedures, issues a Decision Letter, and enforcement action may continue while it runs.
How long do I have to request a Collection Due Process hearing?
Thirty days. For a final notice of intent to levy such as LT11 or Letter 1058, the request is due within 30 days of the notice. For a Notice of Federal Tax Lien filing under Letter 3172, the window runs 30 days from five business days after the lien filing. The request is made on Form 12153, and the date printed on the notice controls over any general statement, including this one.
Can I go to Tax Court after an equivalent hearing?
Generally no. An equivalent hearing ends in a Decision Letter from Appeals, and a true equivalent hearing carries no judicial review. A request that was in fact timely keeps court review even where the IRS processed it as an equivalent hearing. Tax Court review belongs to the timely CDP hearing. After the Notice of Determination, the taxpayer may petition the court within 30 days under 26 U.S.C. section 6330(d)(1), checked on uscode.house.gov on August 19, 2026. The 30-day window is what preserves Tax Court review.
Does requesting a hearing stop an IRS levy?
A timely levy hearing request generally suspends the levy actions at issue, and the collection statute is suspended while the hearing and any Tax Court review run. A lien-filing hearing request does not by itself stop a levy. For an equivalent hearing the Taxpayer Advocate Service states that enforcement action may still occur and the collection statute keeps running. Either way, the request does not erase the balance. It puts an independent Appeals Officer between the taxpayer and the collection function.
What does it cost to have this firm handle a CDP hearing?
Form 12153 carries no government fee, so the request itself costs nothing to file. An initial consultation is a call with Mr. Powell, and there is no charge for the call. The firm does not publish a rate. It quotes the fee in writing for the specific engagement before any work begins. The 30-day window printed on the notice runs whether or not a lawyer is retained, so that date is the first thing to calendar.
If the letter is already in hand.
Use IRS Letter Check when the paper is a supported federal notice. LT11 and Letter 1058 explains the final levy notice, and Letter 3172 explains the lien-filing notice, both with official sources. The Appeals hub maps the hearing paths from the Washington, DC office. If the notice shows a response date, that date controls over anything on this page.
Related pages
Related comparisons and resources.
- IRS collections attorneyBills, liens, levies, and the payment paths that answer them.
- IRS Appeals attorneyCDP hearings, written protests, and how Appeals settles a case.
- IRS levy attorneyLevy release, garnishment, and emergency collection defense.
- LT11 and Letter 1058 explainedThe final notice of intent to levy, in plain language, with official sources.
- Letter 3172 explainedThe lien-filing notice with hearing rights, in plain language.
- IRS Letter CheckType the code on the notice for a plain-language explanation with official sources.
- Start hereSend a high-level summary of the IRS letter and the date printed on it.
Send the letter code and the date printed on it.
Tell me the levy or lien notice code and the date printed on it. Send only a high-level summary.
Schedule an initial consultationRequesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.
Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.