How Long Will The IRS Continue To Collect? IRS Statute of Limitations Explained

If you already owe back taxes to the IRS, you may be thinking that the IRS has to stop chasing you at some point. Right?

Yes, in most cases, the IRS has a 10-year window to collect from the date of the initial IRS assessment. 

The Statute of Limitations on Collections allows the IRS ten years to collect the tax and any interest or penalties from you. 

How Does the IRS Statute of Limitations Work?

After you file and the IRS officially assesses your tax debt, there is a 10-year countdown for the IRS to collect the debt. 

After 10 years, the IRS will right off the balance owed and stop trying to collect the debt. 

In that case, you’ll receive a Certificate of Release of Federal Tax Lien if applicable.

What Can Cause a Pause or Extension on the 10 Years?

While the Statute of Limitations is generally 10 years, certain events can extend the time frame: 

• Filing an appeal or a collection due process hearing
• Entering an Installment Agreement
• Submitting an Offer in Compromise
• Living abroad for 6+ months
• Filing bankruptcy (the clock pauses)

Note: Each of these actions can add months or years to the collection timeline, going beyond the 10 years.

Conclusion: How Tax Attorneys of America Can Help

At Tax Attorneys of America, we can challenge invalid extensions, plan strategies to avoid resets, negotiate settlements, and review IRS transcripts to verify your assessment dates. 

Get a free consultation today.