IRS Collection Period for Back Taxes Generally Limited to 10 Years, With Exceptions
The Internal Revenue Service (IRS) generally has a 10-year window to collect assessed tax debt, including taxes, penalties, and interest. This 10-year period, known as the Collection Statute Expiration Date (CSED), begins from the date the tax is assessed, not necessarily the tax year itself. However, this period is not absolute and can be extended or suspended by various events. These events include bankruptcy proceedings, collection due process hearings, pending installment agreement requests, and Offers in Compromise. In rare cases where the government sues the taxpayer in U.S. district court and reduces the liability to judgment, the IRS may have an additional 20 years to collect the debt.
