IRS NOTICE REFERENCE
Equivalent Hearing (Within 1 Year)
You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either f…
General information only. Not legal or tax advice.
Notice details
- Notice code
- Equivalent Hearing (Within 1 Year)
- Category
- Appeals and collection due process
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6320; §6321; §6323; §6330; §6331 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS Taxpayer Advocate Service
What this notice is
You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your property or rights to property as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing expl
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If you disagree with the collection action in the notice and received your right to request a CDP hearing, verify you still have time to make the CDP request before the deadline. CDP and EH hearing requests have strict time limitations and requirements . They must be in writing , Must be signed by the taxpayer or authorized representative, CDP requests must be filed on or before 30-days after the date of a notice of Intent to Levy, CDP requests must be filed on or before 30-days after 5-business days following the filing of a Notice of Federal Tax Lien (NFTL), If later than 30-days, an EH may be requested within 1-year after the date of the notice, Requests are made by submitting a signed Fo
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/equivalent-hearing-within-1-year/
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)