IRS Tax Problems

What is the Statute of Limitations on Unpaid Taxes?

10/21/2019

You may or may not be familiar with what a statute of limitations is: it is a legally prescribed period of time after which no legal action can be taken. Though the statute of limitations often works against individuals, limiting the amount of time that they can file a lawsuit for damages sustained, it can occasionally work to their benefit. Such is the case when it comes to unpaid taxes.

Taxpayers who have outstanding tax liability may worry with every knock on the door, concerned that it is heralding the arrival of Internal Revenue Service tax collectors seeking the money they owe, as well as penalties, interest, and fees. However, that’s really not the way that the IRS works. The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA) requires that the agency follows due process when it comes to collecting tax debt, and that process includes sending out written notification about everything, from the amount that you owe to what they plan to do about it in terms of collection actions, settlement actions, or even setting up a payment plan. Importantly, in addition to setting out that notification requirement, the act also establishes a ten-year statute of limitations on their tax debt collection activities.

What Happens When the 10-Year Statute of Limitations Passes?

So what does this ten-year statute of limitations mean for delinquent taxpayers? It means that if ten years go by without the IRS trying to collect what you owe — and you also don’t contact them — your debt can actually be cancelled. Whiles that sounds like great news, there are some caveats that you need to know, and some additional conditions that must be satisfied.

What are those conditions?

The 10-year clock starts ticking when you receive your first written notice from the IRS about your tax debt. This notification may be a bill noting the shortfall on what you submitted; or, if you didn’t send in your tax return on the date it was due, it may be a substitute tax return. One way or another, the statute of limitations does not start with the day you filed your original return without submitting the correct amount of money, or when you realized you weren’t able to pay your tax bill. The date of the letter you receive is referred to as the CSED (Collection Statute Expiration Date), and the statute of limitations expires ten years from that date if and only if there is no further correspondence between you and the agency. Reaching that date will entirely cancel your tax debt.

The ten-year statute of limitations only applies to the single tax event. If you can’t pay another tax year’s tax liability and you receive a notification, that is a second countdown — it does not attach to the original.

The ten-year countdown can be interrupted by the taxpayer’s bankruptcy filing (the clock will restart six months after the bankruptcy case settles); by the taxpayer being outside of the United States for at least six months; by a military deferment; by submitting an offer in compromise to resolve the back tax issue; by suing the IRS; and by having assets held in court custody as a result of judgments against you, a divorce, or similar circumstances. It should be noted that when this type of interruption occurs, the IRS tends to become more aggressive in its collection efforts as soon as the clock starts up again.

Do The Same Rules Apply to State Taxes?

The RRA does not apply to state tax departments, nor do those departments have to adhere to the Taxpayer Bill of Rights. This means that those who have state income tax debt need to work directly with their local agency or face the very real possibility that harsh collection actions will be pursued.

Though the public may believe that the IRS is the agency that is most heartless and relentless when it comes to tax debt, the truth is that state tax authorities have far more leeway to pursue taxpayers: they have no committees providing oversight and no statute of limitations to restrict their activities.

As tempting as it may be to envision just sitting back and letting the clock run out on federal tax debt, the truth is that this rarely happens. In fact, the only instances where it is seen are generally when the taxpayer has suffered some kind of devastating illness or injury, or their business has suffered to the point of shutdown.

Be that as it may, if you think that ten years have gone by without further contact from the IRS and you believe that you’ve either reached the statute of limitations or are close, you should check your records to find out. One way or another, it would be wise to talk to a tax professional who has familiarity with these issues to understand your rights.

Bob Mason, CPA writes for TaxBuzz, a tax and accounting news and advice website. Reach his office at [email protected].

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Bob Mason

Bob Mason is the founder of Coast Financial Services Inc. servicing both the Santa Cruz, and San Jose areas. Bob Mason is a skilled financial professional who is fully equipped to assist any of your accounting needs. Founding his firm in Santa Cruz, Bob understands the importance of small businesses and how they form the backbone of the area. Coast Financial Services, Inc. has been dedicated to the growth and profitability of businesses in Santa Cruz for 17 years. To learn more about Bob Mason and the rest of his team, visit their website.

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