I filed 2007 taxes in 2013. I have been in a payment plan since. One person from IRS told me they become uncollectable after 10 years and that the rest would fall off at the end of 2018. Another person told me that's incorrect because it goes by when they were actually filed.
IRS publication 594 states: "We can attempt to collect your taxes up to 10 years from the date they were assessed." What defines date they were assessed?
The IRS has 120 months from the date of assessment. If they are prevented from collecting then those months they are prevented get added onto the 120 months. the assessment date is the date the IRS completes processing your return and says this is the amount you owe. In your case, it wouldn't be any earlier than 2023.
I would add to what Mr. Zagara said that because so many things toll the statute, or in other words, stop the ten-year clock from running, it is best to consult a tax specialist, or call the IRS yourself to find out for sure when the collection statute expires, or as IRS people say, when is your "CSED" date.
Ms. Willi is a tax attorney, CPA, and Ohio-Certified Specialist in Estate Planning, Trust & Probate Law, with offices in Westerville, Ohio. She serves client families and private business owners throughout Ohio. Ms. Willi responds to Avvo questions as a public service to help educate and provide general guidance to questioners, but her responses are not legal advice and do not create an attorney-client relationship. Her posts are provided for informational purposes only and are not a substitute for advice provided by an attorney or licensed tax professional. Her phone number is 614-890-0500 and her website is www.willilaw.com.
I agree with the above. You can call the IRS and ask simply ask 'I'd like to get the CSED (rhymes with 'sea-said') on tax year x'. It is a field on their computer screen. Consider that CSED a starting point, though- IRS automated CSED calculations are notoriously error prone. There is a process to request a manual recalculation of CSED. If your account is in collection status, though, when you call the IRS the representative is required to go through the script of identifying levy sources ('where do you work, where to you bank'). Depending on the amount of money at issue, it may be worthwhile to have a tax professional make that call for you (who can say 'i don't know'), as well as run their own CSED calculation.
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