If you owe money to the IRS, one question you may be asking is: How long can they come after me? Fortunately, the IRS doesn’t have forever to collect unpaid taxes. The IRS statute of limitations to collect a tax debt is ten years. After that time, the IRS can no longer legally collect the debt.
Understanding how this time limit works is important for anyone facing IRS collection actions. In this blog, we will explain the IRS statute of limitations on collections in simple terms: what it is, how long it lasts, what events can pause or extend it, and how to protect your rights if you are in collection status.
Key Takeaways
- The IRS has 10 years to collect a tax debt from the date it is assessed.
- The 10-year clock starts when the IRS officially assesses the tax.
- After the 10-year period ends, the IRS can no longer enforce collection through levies, garnishments, or legal action.
- The date marking the end of the collection period is known as the Collection Statute Expiration Date (CSED).
- Certain events—such as bankruptcy, offer in compromise, appeals, or living abroad—can pause (or “toll”) the 10-year period, giving the IRS more time to collect.
- You can determine your CSED by reviewing IRS account transcripts, calling the IRS, or working with a tax professional.
- Understanding your CSED can help you make informed decisions about whether to settle, wait, or challenge IRS collections.
The 10-Year Rule: IRS Statute of Limitations on Collection
The IRS generally has 10 years from the date a tax is assessed to collect the debt.. Once this period ends, the IRS can no longer legally collect the tax debt through enforced means, such as levies or garnishments. The date that your tax debt expires is known as the Collection Statute Expiration Date. Each tax year is assessed separately, resulting in different CSEDs.
When Does the Clock Begin Ticking?
The 10-year clock starts the day after the assessment date, which is the later of the day the return was filed and processed or its due date. For example, if you filed your return early or on the due date (April 15), the assessment date is April 15.
If you request an extension or file your return late, the assessment date is the date the IRS processes your return. For example, if you filed your 2024 return on May 31, 2025, and the IRS processed it on June 30, 2025, the 10-year collection statute begins on July 1, 2025.
If you are audited by the IRS and are assessed additional tax, this assessment begins another collection statute. Let’s say your 2023 return was filed on April 15, 2024, so the CSED is April 15, 2034. In January 2025, the IRS audited the 2023 tax return and made an adjustment that increased your taxes by $10,000. This amount was assessed on May 15, 2025. The CSED for the audit assessment is May 15, 2035, not the CSED for the original filed return, which is April 15, 2034.
What Happens After the 10 Years Are Up?
Once the CSED passes, the IRS can no longer enforce collection through:
- Bank account levies
- Wage garnishments
- Seizure of property or assets
- Tax Refund Offsets
- Federal tax liens
The tax debt is effectively wiped out from a legal enforcement standpoint. However, the IRS does not automatically notify you when the CSED has passed. In many cases, they simply stop sending notices, and your account balance is written off.
The best method to determine when the tax was assessed is to obtain an Account Transcript from the IRS. The account transcript provides a history of your taxes, including the date the tax was assessed.
Events That Pause or Extend the 10 Years
While the IRS has only 10 years to collect a tax debt, some events may suspend the 10-year period from running. This is known as “tolling the statute of limitations”. Events that suspend or “toll” the statute of limitations from running include:
- Filing an Offer in Compromise – Extends the collection statute for the time the offer is pending until it is closed, including appeals, plus thirty days.
- Filing Collection Due Process Hearing – Extends the statute for the time in appeals, plus 90 days. The extension begins the day the IRS receives the request and continues until the taxpayer withdraws it or the Appeals determination becomes final.
- Filing Bankruptcy — Extends the period for collection by the time in bankruptcy plus six months.
- Pending Installment Agreements – Suspends the collection statute while a proposed installment agreement relating to that liability is pending with the IRS, for 30 days following the rejection of a proposed installment agreement, and for 30 days following the termination of an installment agreement. If the taxpayer files an appeal with the Appeals Office within 30 days following the rejection or termination of an installment agreement, the statute of limitations for collection is suspended while the Appeals Office is considering the rejection or termination.
- Living outside the U.S. for six consecutive months -If you are outside the country during this period, the CSED is suspended. Once you return, the collection period may be suspended for a period of 6 months.
- Filing an innocent spouse claim — The statute of limitations is suspended only for the spouse who files for innocent spouse relief. It begins when you request innocent spouse relief and continues until you file a waiver or the 90-day window to petition the Tax Court expires. If you petition the Tax Court, it suspends the CSED until the Court makes a final decision. In either case, it extends the CSED another 60 days.
- Military service – While in military service, the CSED is suspended, and it continues for an additional 270 days after leaving the military..
Although there are other events that suspend the IRS statute of limitations from running, the above items are by far the most common. If you exercised any of these options in the past, there was probably a period when the statute of limitations was not running. This has the effect of extending the statute of limitations beyond ten years, thereby giving the IRS additional time to collect unpaid taxes from you.
The IRS is not required to notify you once the collection period for a back tax debt has expired. However, they are not legally allowed to pursue the collection of the debt. If you have an old tax debt and it has been a while since you received an IRS notice, the tax debt may have expired, and your IRS tax problems are already resolved.
How to Obtain Your CSED
The IRS doesn’t publish your Collection Statute Expiration Date on its standard notices. However, you can find the CSED for a given year on your IRS Account Transcript. You can access the transcript online by setting up an account, request it by mail by filing Form 4506-T, or by calling the IRS.
Once you have your account transcript, look under the Transactions section of your transcript. Then find the 3-digit IRS transaction code with a date below it. Generally, this date is the CSED, which includes any time added by the IRS.
Knowing your CSED can help guide important decisions about whether to pay, negotiate, or wait it out. If you believe the CSED on the transcript is incorrect, you should contact the IRS or a tax resolution CPA.
Strategic Use of the Statute of Limitations
Understanding the IRS collection statute can make a big difference when managing tax debt. Here’s why it’s important:
- Strategic planning: If you’re nearing the end of the 10-year period, you may want to avoid actions (such as submitting an OIC) that stop the clock.
- Protection against aggressive collection: Knowing your CSED helps ensure the IRS isn’t attempting unlawful collection actions.
- Debt resolution timing: Tax professionals often structure installment agreements and other strategies to allow the statute of limitations to expire without full repayment.
Know the Limits of IRS Collection Power
The IRS typically has a 10-year window to collect unpaid taxes. This gives taxpayers light at the end of the tunnel. However, you must be aware of actions or events that can extend or pause this timeline, sometimes without realizing it.
If you’re facing IRS collection, knowing your Collection Statute Expiration Date is essential. The IRS is powerful, but its power is not endless. With the proper knowledge and planning, you can protect your rights and minimize the impact of back taxes on your financial future.
The IRS does make mistakes when calculating CSEDs. This can result in a collection period that extends beyond the actual expiration date of the collection statute. When in doubt, consult a tax resolution expert; they can review your IRS transcripts, calculate your statute expiration date, and help you navigate options like installment agreements, offers in compromise, or even waiting out the clock if it makes sense.
If you need help with back tax problems, call East Coast Tax Consulting Group today at 561-826-9303 for a Free, no-obligation consultation.