The Collection Statute Expiration Date (CSED)-also known as the Collection Statue of Limitations-is the date by which the IRS has to collect any outstanding tax liability (debt). Thereafter, the tax debt expires and the IRS can no longer collect the owed taxes, or enforce collection efforts against you to collect the debt. If you have multiple years' worth of tax debt, each year will have its own CSED, unless all the tax returns were assessed at the same time.
The CSED is 10 years from the date on which the tax debt was assessed. "Assessed" means the date on which the review of your tax return was finalized and an outstanding balance was calculated by the IRS and entered into its system.
It's important to know that any of the following will "toll" (extend) the CSED on your tax debt.
Additionally, the IRS can extend the CSED by filing a lawsuit. If the IRS initiates a lawsuit prior to the CSED to secure a court-ordered judgment on your tax debt, the statute of limitations will be extended to the same date as other judgment liens in the jurisdiction in which the judgment is rendered. Note that many jurisdictions allow judgments to be perpetually renewed; currently, this is a very rare procedure.
If you have old tax debts, you are probably curious about when they will expire. Luckily, you can ask the IRS for the CSED of each and every tax liability, and the IRS is required by law to provide the information. Contact the IRS at 800-829-1040 to ask about your debt's expiration date.
However, if you have received a tax-debt notice or levy from the IRS, the IRS may transfer you to the Automated Collection Service. If that is the case, it is better to contact your professional tax preparer or a professional tax debt resolution firm to get the CSED for each tax debt. You can also contact the IRS Taxpayer Advocate for assistance in acquiring updated tax debt and CSED information.
IRS CSED number: 800-829-1040
(to inquire about your tax debt expiration date)
Administrative Law Lawyer