Unravel The IRS Statute of Limitations: Know The Expiration Date

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Unravel The IRS Collection Statute Expiration Date

IRS Statute Of Limitations Date

CSED Is The Statute Of Limitations On Collection Date After Which The IRS Can No Longer Collect A Tax Debt

This date is typically 10 years after the assessment date.

Keith CPA


A fundamental principle of law states that once a statute of limitations has expired, no action that is subject to the statute may proceed.

Procedurally Taxing

The IRS collections statute expiration date (CSED) is the date after which the IRS can no longer collect a tax debt.

When things are simple, the CSED is easily calculated as 10 years from the date of assessment.

IRS Statute Expiration Date (CSED)

The statute of limitations is significant because it dictates the timeframe within which the taxpayer can choose the appropriate solution to settle their tax liability with the IRS.

In practical terms, this means that regardless of the amount the IRS has managed to collect on a tax debt that was assessed in April 2007, they are obligated to stop collection efforts on that debt by April 2017.

What Extends Or Tolls The Expiration Date For The Collection Statute?

However, when you’re working with the IRS, things are rarely as simple as you’d like. There are a handful of events that can result in extending the CSED date (sometimes called “tolling events”). This is why it is highly recommended that you get a tax professional who knows how to find out your IRS collection statute expiration date.

Events that extend your IRS collection statute or CSED include:

  • Submitting an offer in compromise
  • Submitting an installment agreement
  • Tax court hearing
  • Appeals
  • Bankruptcy

Living in a foreign country for more than six months concurrently (including while on active combat duty) For the entire list, check the most recent version of the IRM.

Each tolling event extends the CSED differently. The key point about the statute of limitations is that certain actions on a client’s part will toll, or freeze, the statute, preventing it from running.

Such actions include the filing of an offer-in-compromise, filing a CDP request, requesting an installment agreement or payment plan to pay IRS, and filing for bankruptcy. These actions prevent the IRS from taking collection action and therefore stop the 10-year collection statute from running. The rationale is that it would be unfair to allow the statute to run against the government while it is prevented from taking collection action.

Keith CPA

Statute Of Limitations On Collection Expiration Or CSED

How Do I Find The Expiration Date Of A Collection Statute?

The IRS keeps a central database that calculates the CSED (Collection Statute Expiration Date) using the combined information for a specific account and the relevant tax periods. The database uses numerical codes to indicate the start and end dates for any account additions or changes.

To obtain account transcripts, you have two options: you can visit the IRS online portal at IRS.gov or fill out Form 4506-T, which is the Request for Transcript of Tax Return. The account transcript will show you the earliest CSED.

If you have any questions about the accuracy of the CSED displayed on an account transcript, you can contact the IRS by calling their toll-free line at 800-829-1040. They will be able to explain how a particular CSED is calculated.

Seek professional assistance. If you find it challenging to navigate the process on your own, consider seeking help from a tax professional. They have the expertise to assist you in obtaining the expiration date and can provide guidance based on your specific circumstances.

Remember, it’s always advisable to contact the IRS directly or consult with a tax professional for accurate and up-to-date information regarding your collection statute expiration date.

Keith CPA

Understanding the Offer in Compromise Program

An IRS collection statute expiration date refers to the legal timeframe within which the IRS can collect a tax balance. This timeframe, known as the CSED, usually lasts for 10 years, starting from the date when the tax was assessed. For example, let’s say you filed your tax return for 2013 in 2015. The tax would be assessed in 2015, and the 10-year period begins during the same year. Therefore, the expiration date would be 2025. However, there are cases where the CSED needs to be recalculated. IRS agents sometimes make errors when calculating these dates.

According to the National Taxpayer Advocate, miscalculated CSEDs are one of the most significant tax problems faced by both individual and business taxpayers. If a CSED is inaccurately calculated to extend beyond the actual expiration date, it can lead to unlawful collection activities that infringe upon the taxpayer’s rights, a violation of the Taxpayer Bill of Rights.