What is the difference between a CDP hearing and an Equivalent Hearing?
A CDP hearing (filed within 30 days) suspends levies by law, tolls the collection statute, and preserves Tax Court review. An Equivalent Hearing gives an Appeals conference without those protections.
| Feature | CDP Hearing | Equivalent Hearing |
|---|---|---|
| Deadline | 30 days | Up to 1 year |
| Levy suspended by law | Yes | No (IRS often holds off in practice, but is not required to) |
| Tax Court review | Yes | No |
| Collection statute (CSED) tolled | Yes — hearing period + 90 days | No |
| Challenge underlying tax | Yes, if no prior opportunity | Yes, Appeals may consider |
| Collection alternatives | Yes | Yes |
| Outcome document | Notice of Determination | Decision Letter |
Which one should you request?
If your 30-day window is still open, the CDP hearing is almost always the stronger request — it suspends levies by law, tolls the collection statute, and keeps Tax Court available. Request an Equivalent Hearing when the CDP deadline has already passed.
The one place the Equivalent Hearing can be the smarter play
Because a CDP request tolls the Collection Statute Expiration Date, filing it when your CSED is close to expiring can hand the IRS more time to collect. In that narrow situation — and only after reading the account transcripts — an Equivalent Hearing (which does not toll the CSED) may be the better option.
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