Enrolled Agent Exam [Part 3] 61, Collection Due Process and Equivalent Hearings

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.

In this episode you will learn:

- That Collection Due Process (CDP) rights are triggered by a Notice of Federal Tax Lien or a Final Notice of Intent to Levy.

- A timely CDP hearing request using Form 12153 must be filed within 30 days of the notice date to suspend collection actions and the collection statute of limitations.

- Following a timely CDP hearing, a taxpayer has the right to petition the U.S. Tax Court if they disagree with the determination.

- An untimely request, filed after 30 days but within one year, results in an Equivalent Hearing, which does not stop collection or allow for a Tax Court appeal.

- The crucial exam distinction is that only a timely CDP hearing preserves the right to judicial review by the Tax Court.

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