Does IRS tax debt ever expire or go away on its own?

Yes, IRS tax debt has a 10-year Collection Statute Expiration Date (CSED). The IRS generally has 10 years from the date the tax was assessed to collect the debt. After the CSED passes, the debt is legally uncollectible and the IRS must write it off. However, several actions can extend or suspend the 10-year clock: filing an Offer in Compromise (suspended during review plus 30 days), requesting a Collection Due Process hearing, filing for bankruptcy, living outside the US for 6+ months, or entering into certain installment agreements. The IRS tracks the CSED carefully and will often increase collection efforts as the date approaches. Some taxpayers with debts nearing the CSED may benefit from a 'wait it out' strategy combined with Currently Not Collectible status, but this requires careful analysis by a tax professional to ensure you don't accidentally extend the statute.