Yes. The IRS generally has 10 years to collect a tax. The clock starts on the date the tax was assessed. IRS: Time IRS can collect tax.
But many things can pause that clock or add time to it. So the real end date can be later than 10 years after the tax was assessed. IRS: Time IRS can collect tax.
This page explains when the clock starts, what pauses it, what the IRS can still do near the end, and how to find your own date. It is not advice to wait a debt out.
If you are not sure how old your debt really is, book a free call. We read your IRS letters with you, one at a time. It does not commit you to anything.
What this page covers
This page is about federal tax owed to the IRS. State tax debts have their own rules.
- To get the records that show your dates, see How do I find out exactly what the IRS has on me?
- If the IRS has sent a final notice of intent to levy, see The IRS is about to levy or file a lien. Can I appeal?
- If money is already being taken from your pay, see The IRS is taking money from my paycheck. What can I do?
When does the clock start?
The 10 years run from the date the tax was assessed. They cover the tax, plus the penalties and interest that go with it. IRS: Time IRS can collect tax. The IRS calls the end date the Collection Statute Expiration Date, or CSED. IRS: Time IRS can collect tax.
The law says the IRS must make a levy, or start a court case to collect, within those 10 years. 26 U.S. Code § 6502.
Each bill has its own clock
One tax year can have more than one assessment. Each one has its own end date. IRS: Time IRS can collect tax. Examples include these.
- The tax you owed when you filed your return
- More tax you owed after amending your return
- Tax the IRS figured on a return it prepared for you
- More tax found in an audit
- Civil penalties
- Certain penalties and interest
Each tax year is tracked on its own as well. A later year can run out before an earlier one. IRM 5.1.19.4.
With a client’s authorization in place, the first thing we do is pull the account transcript for every year owed. Then we list each assessment and the date its clock started.
If a return was never filed
Not filing does not start the clock. If no return was filed, the law lets the IRS assess the tax at any time. 26 U.S. Code § 6501.
The IRS can prepare a return for you, called a substitute for return, and assess tax from it. The 10 years start when it assesses that tax. IRS: Time IRS can collect tax.
You may later file your own return for that year. If it shows less tax and the IRS accepts it, the tax can go down, but the end date stays the same. If it shows more tax and the IRS accepts it, the extra tax gets its own new end date. IRS: Time IRS can collect tax.
If some years were never filed, book a free call. We sort out with you which years have a return on file and which do not.
What can pause the clock or add time?
Two different things can push the end date out. IRS: Time IRS can collect tax.
- A pause. When the law stops the IRS from collecting, the clock generally stops running too. This is called a suspension.
- Added time. Sometimes the law adds a set amount of time to the 10 years. This is called an extension. The IRS can keep collecting during it.
More than one event can pause the clock at the same time. Time when two pauses overlap is counted only once. Taxpayer Advocate Service: CSED.
These are the common events. They are not the only ones. IRS: Time IRS can collect tax.
Asking for a payment plan
A payment plan is also called an installment agreement. IRS: Time IRS can collect tax.
- While the IRS reviews your request, the clock is paused
- If the IRS rejects the request, or proposes to end a plan you have, 30 days are added
- If you appeal that decision within those 30 days, the clock is paused through the appeal
Once a plan is in place, the clock is not paused while you pay. IRM 5.1.19.3.5.
Making an offer in compromise
An offer in compromise is a request to settle for less than the full amount. IRS Publication 594.
- While the IRS reviews your offer, the clock is paused. The pause starts when the IRS accepts the offer for processing
- If the IRS rejects it, the pause lasts 30 more days
- If you appeal the rejection within those 30 days, the pause lasts until the appeal ends
IRS: Time IRS can collect tax. 26 U.S. Code § 6331.
Before a client asks for a plan or makes an offer, the first thing we do is show them how it would change their dates. Where an offer fits, we build the full financial picture, file the offer and negotiate it to a decision.
Asking for a Collection Due Process hearing
This is the hearing you can ask for after certain lien or levy notices. The clock is paused from the day the IRS receives your request on time. The pause lasts until you withdraw it, or until the decision is final. That includes any appeal to a court. IRM 5.1.19.3.3.
If fewer than 90 days are left when the decision becomes final, the IRS gets 90 days from that point. 26 U.S. Code § 6330.
If your request is late, you may be able to ask for a different kind of hearing, called an equivalent hearing. That one does not pause the clock. You must ask for it within one year of the levy notice. For a lien, it is one year plus 5 business days from when the lien notice was filed. IRS Publication 1660. Our lien and levy appeals article explains both hearings.
If a final notice of intent to levy has arrived, book a free call. We work out with you the date your hearing request is due. When a client hires us for the appeal, we prepare the case and represent them before the Appeals Office.
Filing for bankruptcy
The clock is paused while a bankruptcy case stops the IRS from collecting. Then 6 more months are added. 26 U.S. Code § 6503. The IRS says the pause runs from the day you file the petition until the court discharges, dismisses or closes the case. IRS: Time IRS can collect tax.
For a client thinking about bankruptcy, we test the tax debt against the conditions that let some income tax be wiped out. We give an honest answer either way.
Asking for innocent spouse relief
Asking for this relief pauses the clock for you. It does not pause it for your spouse. IRS: Time IRS can collect tax.
The pause runs from when you file the request. It ends at the earlier of two dates. One is when you file a waiver. The other is when your 90 days to go to the Tax Court run out. If you do go to the Tax Court, the pause lasts until its decision is final. In each case, 60 more days are added. A request for reconsideration of an earlier decision does not count as a new request for this pause. IRM 5.1.19.3.6.
Our innocent spouse article explains the relief itself.
If a joint debt came from your spouse or ex, book a free call. We sort out with you which years and which amounts trace back to them.
Living outside the United States
If you live outside the U.S. for 6 months or more in a row, the clock is paused for that time. 26 U.S. Code § 6503.
When you come back, the IRS gets at least 6 months. That applies if the clock would otherwise run out within 6 months of your return. 26 U.S. Code § 6503.
Military service
Time in a combat zone pauses the clock, plus 180 days after you leave. IRS: Time IRS can collect tax.
Military service can matter in one more way. Say your service makes it much harder to pay your income tax. Once the IRS is told, collection of that tax can be put off. The clock on that tax then pauses during your service and for 270 days after it ends. 50 U.S. Code § 4000. IRM 5.1.19.3.9.
Our clients tell us what they remember asking for, and when. We match that against the codes on their transcripts and count the paused days.
Can the IRS get more time in other ways?
Yes. These two are less common.
A written agreement to extend
The law lets the IRS and a taxpayer agree in writing to more time. One way is an agreement made when a payment plan is set up. The IRS then gets that agreed time plus 90 days. 26 U.S. Code § 6502. The other is an agreement made before the IRS releases a levy after the 10 years have passed. IRM 5.1.19.3.16.
For payment plans, the IRS uses Form 900. Its manual says the form is used only with a partial payment plan, and only in certain situations. IRS policy limits it to five years, plus up to one more year for changes to the plan. IRM 5.1.19.3.5.
A partial payment plan is for people who cannot pay in full before the end date. To get one, you fill out a financial statement and show proof. The IRS reviews it every two years. IRS Publication 594.
If the IRS has asked you to sign Form 900, book a free call. We read it with you before you decide.
A lawsuit
The IRS can sue you in court to collect, if it does so before the 10 years run out. The time to collect then lasts until the debt, or a court judgment for it, is paid or can no longer be enforced. 26 U.S. Code § 6502.
If the court gives a judgment, the IRS manual sets a new end date 20 years from that judgment. IRM 5.1.19.3.2.2.
What happens near the end?
The last year is not a quiet time. The IRS manual calls a debt with 12 months or less left an imminent CSED. It tells field collection staff to work these as priority cases. IRM 5.1.19.5.
The federal tax lien also lasts until the debt is paid or can no longer be enforced because time has run out. 26 U.S. Code § 6322.
This is why waiting is not a plan. A pause you did not know about can push the date out. And the IRS can still act until the date passes.
With a client’s authorization, we deal with the IRS for them. That includes a revenue officer who contacts them near the end.
What happens when the time runs out?
When the time to collect ends, the IRS can no longer start collection on that debt. Taxpayer Advocate Service: CSED. Each assessment runs out on its own date, so one part of a year can end before another. IRM 5.1.19.5.4.1.
The IRS must release a lien within 30 days after it finds the debt can no longer be enforced. 26 U.S. Code § 6325.
You may have paid on a debt after its end date. If so, you may ask for a refund of that payment. You must ask within the time allowed for refunds. IRS: Time IRS can collect tax.
If you paid after a date you think had passed, book a free call. We line up your payments against the dates with you. If you hire us, we raise it with the IRS for you.
How do I find my date?
Your end dates are on your account transcript. You can get it through your IRS online account, by mail on Form 4506-T, or by calling 800-908-9946. IRS: Time IRS can collect tax.
Look in the Transactions section. Find the 3-digit transaction code that has a date below it. Generally, that date is the end date plus any time added by law. IRS: Time IRS can collect tax.
That date is a starting point, not the last word. The IRS manual says the date in its own systems may not always be correct. IRM 5.1.19.6.
- To check a date, call the IRS at 800-829-1040 for individuals or 800-829-4933 for businesses. You can also use the number on your latest notice
- If you disagree with a date, the IRS says to contact it so it can explain how it figured it
- If you still think it is wrong, you can ask the Taxpayer Advocate Service for help on Form 911
IRS: Time IRS can collect tax.
Asking for that help also pauses the clock, from the day the Taxpayer Advocate Service gets your Form 911 until it decides. 26 U.S. Code § 7811. That pause may not show on your transcript. IRM 5.1.19.3.13.
If you owe on a joint return, your date and your spouse’s date can differ. For example, an offer made by only one of you pauses the clock only for that person. IRM 5.1.19.3.4.1.
When a date on a client’s transcript looks wrong, we take it up with the IRS for them, with their authorization.
Why your date matters
Where a debt sits in its window changes which options make sense. A debt near the end is in a different place from one near the start.
If your transcript is in front of you and the dates do not add up, book a free call. We go through it with you line by line and look at which options fit those dates. If none fit, we would rather tell you early.
Who works your file
On our team, Abby Fernandez, JD, is an attorney admitted to the Ohio Bar and the U.S. Tax Court. Betsy Miller is an Enrolled Agent. The same small team stays on the case from the first call to the last.
What to gather
- Every IRS notice or letter, in date order
- Your account transcripts, if you have them
- Papers from any payment plan, offer or hearing request, with dates
- Your bankruptcy filing and closing dates, if you filed
- Dates you lived outside the U.S. or served in a combat zone
Our clients give us what they have. We track down whatever is missing.
Where this leaves you
The IRS generally has 10 years from assessment to collect a tax. Each assessment has its own date. Payment plan requests, offers, Collection Due Process hearings, bankruptcy, innocent spouse requests, a Form 911 and 6 months or more abroad can all pause the clock. A signed waiver or a lawsuit can add time. The IRS can keep collecting until the date passes, and the date in its systems is not always right. That is why the answer lives in your records.
If you want a second pair of eyes on your dates, IRS Help offers a free 30-minute consultation. There is no pressure, and we read your IRS records before anyone commits to anything. You can reach us through the contact page.
This article is general information about the federal time limit on IRS collection. It is not legal or tax advice about your situation. What applies to you depends on your notices, your tax years and your facts.
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