CDP Hearing vs. Equivalent Hearing
The same form, the same office, and three consequences that differ. Missing the Collection Due Process deadline does not remove the hearing; it removes what the hearing does.
Quick Answer
Three things separate them and none of them is the hearing. On a timely CDP request the IRS states levy is prohibited, IRM 5.1.19 states the collection statute is suspended, and a determination can be petitioned to the Tax Court. Publication 1660 states that on an equivalent hearing "the law does not prohibit levy and the collection statute is not suspended", and no court route follows. So the choice is not between having a hearing and not having one. It is between a hearing that stops things and a hearing that does not, and which one you get is decided by a date printed on the notice rather than by anything you choose.
Collection Due Process hearing
Advantages
- The IRS states that unless a section 6330(f) exception applies, levy is prohibited while a timely CDP request is pending.
- IRM 5.1.19 states the collection statute is suspended from receipt of a timely request until the determination is final, including any court appeals.
- A determination can be petitioned to the U.S. Tax Court.
- Where less than 90 days of the collection statute remains when the determination becomes final, the IRS states the statute is extended to equal 90 days.
Disadvantages
- It has to be timely. Publication 1660 states the lien-notice window is 30 days after the 5 business days the IRS has to notify you, and the date is printed on the notice.
- The IRS states you may raise the existence or amount of the tax only if you did not receive a notice of deficiency or did not otherwise have an opportunity to dispute it.
- To qualify for a face-to-face conference the IRS states you must not raise issues it deems frivolous or made solely to delay or impede collection.
Best For
What it is: the hearing available on a timely request after a lien filing or before a levy, under IRC sections 6320 and 6330.
Typical Cost
The IRS publishes no fee for requesting a hearing on Form 12153.
Equivalent hearing
Advantages
- It exists at all. Publication 1660 states that if your CDP request is not timely you may request an equivalent hearing.
- The window is long: postmarked on or before the end of the one-year period after the date of the levy notice, or the one-year period plus 5 business days after the filing date of the Notice of Federal Tax Lien.
- It uses the same form. The IRS states to check the Equivalent Hearing box on line 7 of Form 12153.
- The hearing itself is with the same Independent Office of Appeals.
Disadvantages
- Publication 1660 states that where the CDP request is not timely and an equivalent hearing is requested, "the law does not prohibit levy".
- The same sentence continues: "and the collection statute is not suspended". IRM 5.1.19 says the same from the other direction — "The collection statute is not extended for equivalency hearings."
- No Tax Court route follows from it.
Best For
What it is: the hearing available after the CDP deadline has passed, on the same form, from the same office.
Typical Cost
The IRS publishes no fee for requesting a hearing on Form 12153.
The Verdict
Three things separate them and none of them is the hearing. On a timely CDP request the IRS states levy is prohibited, IRM 5.1.19 states the collection statute is suspended, and a determination can be petitioned to the Tax Court. Publication 1660 states that on an equivalent hearing "the law does not prohibit levy and the collection statute is not suspended", and no court route follows. So the choice is not between having a hearing and not having one. It is between a hearing that stops things and a hearing that does not, and which one you get is decided by a date printed on the notice rather than by anything you choose.
Frequently Asked Questions
How late is too late for a CDP hearing?
If I miss it, is the hearing gone?
Does an equivalent hearing pause the collection clock?
Can I still go to Tax Court?
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Sources
- Publication 1660, Collection Appeal Rights — Internal Revenue Service, retrieved 2026-08-21
- Form 12153, Request for a Collection Due Process or Equivalent Hearing — Internal Revenue Service, retrieved 2026-08-21
- IRM 5.1.19, Collection Statute Expiration — Internal Revenue Service, retrieved 2026-08-21
- 26 U.S.C. §6330 — Notice and opportunity for hearing before levy — Internal Revenue Service, retrieved 2026-08-21
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice. Report a correction.