IRS Tax Problems

When Does Tax Debt Expire With the IRS?

6/20/2017

Did you know that in the event you have a federal tax bill that you can’t pay, there is a chance that your tax debt can actually expire? The IRS enforces a 10-year statute of limitations on collections. However, it’s not as cut and dried as simply just going for 10 years without paying any tax bills and hoping the IRS doesn’t notice. There are several conditions that need to be met and procedures to follow in order for a tax debt to completely expire.

When Does the Statute of Limitations Kick In?

The 10-year limit doesn’t start when you file a tax return or the day that you realize you owe a lot of money you can’t pay. The 10-year period begins the date you are assessed taxes by the IRS.

This means that the IRS must have sent you a written notice claiming that you owe taxes, such as a notice of deficiency or a substitute tax return with a deficiency assessment attached if you didn’t file a return. The period, known as CSED (Collection Statute Expiration Date (Collection Statute Expiration Date)), begins as of the date on either type of assessment. It doesn’t begin on the date that you filed a tax return with a balance due.

It is unlikely that lower income taxpayers with smaller balances due are likely to have aggressive collection actions taken. However, not receiving an assessment delays the CSED, which the IRS will virtually always try to extend in the event your income increases and they have higher likelihood of collecting the debt.

What Would Cause a CSED Extension?

With the exception of very low-income taxpayers, it is rare that anyone ever rides out the 10-year statute of limitations. There are more options to pay or settle your federal tax bill than there used to be thanks to the Internal Revenue Service Restructuring and Reform Act of 1998 (internal revenue service restructuring and reform act of 1998) and the Fresh Start Initiative of the early 2010s.

There are various actions that can suspend or extend the CSED. They include the following:

Filing for bankruptcy
Assets held in court custody (e.g., divorce, business debts)
Judgments
Military deferment
Submitting an Offer in Compromise to settle back taxes
Contesting wrongful seizures
You live outside the U.S.

If none of the above situations applies to you, you may not want to awake a sleeping giant, so to speak. It is possible that you may be faced with a tax lien followed by a tax levy (the actual seizure of your property to satisfy tax debt). In the event that you contest the levy, your CSED will move forward. The same is true if you make an offer to settle your taxes with an offer in compromise or start a payment plan but don’t stay consistent.

The IRS is likely to get aggressive the longer you wait. However, if your income and assets are relatively low, there is a chance you can ride out the full 10 years from the date you get a tax bill.

Lee Reams II, writes for TaxBuzz, a tax news and advice website. Reach him at [email protected] or on LinkedIn.

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Lee Reams II

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I am a tax and business news junkie who has spent the last 20 years developing and executing "best in class" word-of-mouth marketing campaigns for tax and accounting professionals. With TaxBuzz and CountingWorks we have taken that same commitment to quality content directly to the consumer. Keeping you up-to-date with the latest tax law changes, business growth tips and planning strategies to help you reach your best financial outcome.

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