How Far Back Can the IRS Go to Collect on Taxes?

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The Internal Revenue Service (IRS) has a limited amount of time to collect on taxes owed. This time period is known as the Collection Statute Expiration Date (CSED). The CSED is generally 10 years from the date the tax was assessed. However, there are a number of exceptions to this rule.

Exceptions to the 10-Year CSED

The CSED can be suspended or extended in a number of situations. Some of the most common exceptions include:

  • Requesting an installment agreement: The CSED is suspended while the IRS is reviewing your request for an installment agreement. If the installment agreement is approved, the CSED is extended for the length of the agreement.
  • Filing for bankruptcy: The CSED is suspended from the date you file for bankruptcy until the bankruptcy is discharged, dismissed, or closed. The CSED is then extended for an additional six months.
  • Filing an Offer in Compromise (OIC): The CSED is suspended while the IRS is reviewing your OIC application. If the OIC is rejected, the CSED is extended for an additional 30 days. If you appeal the rejection, the CSED is suspended until the appeal is concluded.
  • Requesting a Collection Due Process Hearing: The CSED is suspended from the date you request a Collection Due Process Hearing until the hearing is held. If you receive a final determination from the hearing and your CSED is less than 90 days, the CSED is extended to 90 days after the final determination.
  • Filing a Request for Innocent Spouse Relief: The CSED is suspended until you either file a waiver or your 90-day period to petition the Tax Court expires. If you petition the Tax Court, the CSED is suspended until the Court makes a final decision. In either case, the CSED is extended for an additional 60 days.
  • Serving in a combat zone: The CSED is suspended from the date you enter a combat zone until the date you leave, plus 180 days.
  • Serving in the military in certain types of service: The CSED is suspended for the period of military service, plus 270 days from the date the military notifies the IRS.
  • Living outside the United States: If you live outside the U.S. continuously for six months or more, the CSED is generally suspended for this time. The CSED may be extended by at least six months when you return to the United States.

What Happens if the CSED Expires?

If the CSED expires, the IRS can no longer collect on the tax debt. However, the IRS may still be able to take other actions, such as:

  • Filing a lawsuit: The IRS can file a lawsuit to collect on the tax debt. However, the IRS must file the lawsuit within the CSED.
  • Levying your property: The IRS can levy your property to collect on the tax debt. However, the IRS must levy your property within the CSED.
  • Garnishing your wages: The IRS can garnish your wages to collect on the tax debt. However, the IRS must garnish your wages within the CSED.

How to Find Out Your CSED

You can find your CSED on your IRS account transcript. To get your transcript, you can:

  • Sign in to your IRS online account.
  • Complete Form 4506-T, Request for Transcript of Tax Return.
  • Call the IRS at 800-908-9946.

What if You Disagree with Your CSED?

If you disagree with your CSED, you can contact the IRS to request a review. You can also request a Collection Due Process Hearing.

Additional Resources

Filing Past Due Taxes. How Many Years WIll IRS Go On Unfiled Returns?

FAQ

Does the IRS forgive taxes after 10 years?

Yes, after 10 years, the IRS forgives tax debt. However, it is important to note that there are certain circumstances, such as bankruptcy or certain collection activities, which may extend the statute of limitations.

What is the IRS 6 year rule?

6 years – If you don’t report income that you should have reported, and it’s more than 25% of the gross income shown on the return, or it’s attributable to foreign financial assets and is more than $5,000, the time to assess tax is 6 years from the date you filed the return.

How many years does the IRS give you to pay back taxes?

The IRS generally has 10 years – from the date your tax was assessed – to collect the tax and any associated penalties and interest from you. This time period is called the Collection Statute Expiration Date (CSED).

How far back can you get old tax returns from IRS?

Copies are generally available for the current and past 6 years.

How long does the IRS have to collect taxes?

The IRS generally has 10 years – from the date your tax was assessed – to collect the tax and any associated penalties and interest from you. This time period is called the Collection Statute Expiration Date (CSED). Your account can include multiple tax assessments, each with their own CSED. Examples may include:

How long do you have to file a tax return?

Tax statutes of limitations can also apply to taxpayers. For instance, if you want to claim a refund or tax credit, you’ll normally need to file an amended return within two years from when you paid the tax or three years from when you filed your tax return. Some tax issues have no statutes of limitations.

How long do I have to claim a tax refund?

You usually have three years from the due date of your tax return to claim a refund due on that return, although there are some exceptions. The IRS has three years to audit your tax return in most cases, but this can be extended to six years or even indefinitely under some circumstances.

How long does the IRS audit a tax return?

The Internal Revenue Service (IRS) gives itself plenty of time to make sure your tax return is correct. The tax code allows the IRS three years to audit your return and possibly longer under some circumstances. It has 10 years to collect any tax you might owe.

Related posts:

  1. Why Is There No Record of My Return at Where’s My Refund (WMR)?
  2. How Many People Have Not Received Their Federal Tax Return?
  3. Tax Cheating: Prevalence, Methods, and IRS Detection Techniques
  4. How Long Does the IRS Give You to Prepare for an Audit?

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