If you’ve owed back taxes for a while, you may wonder if the IRS will ever stop trying to collect. The truth is, they can’t chase you forever. By law, the IRS has 10 years from the date your tax is assessed to collect it. This time limit is called the Collection Statute Expiration Date (CSED).
How the 10-Year Clock Works
The clock starts when the IRS officially records your tax debt — usually when you file your return or when the IRS files one on your behalf. Once that 10-year period passes, the debt legally expires and the IRS must stop collection.
What Can Extend the Time Limit
Certain events pause or “toll” the 10-year period, including:
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Bankruptcy filings
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Offer in Compromise submissions
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Requests for Innocent Spouse Relief
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Extended time living outside the U.S.
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Ongoing appeals or hearings
When these situations end, the countdown resumes.
Why This Rule Matters
Knowing when your collection statute expires can make a huge difference in how you plan your resolution. Sometimes, simply staying compliant and waiting strategically is the best move.
At ONeill Tax Resolution, we help Arizona taxpayers understand where they stand with the IRS and create smart, personalized plans for relief.
