What is the IRS statute of limitations on collecting tax debt?

The IRS has a 10-year Collection Statute Expiration Date (CSED) from the date the tax is assessed to collect the debt. After the CSED expires, the IRS must stop all collection activity and write off the remaining balance. The assessment date is typically: the date you filed your return (if you owed), the date the IRS processed a substitute return filed on your behalf, or the date an audit assessment was finalized. Several events can extend or suspend the 10-year clock: submitting an Offer in Compromise (tolls the statute during review plus 30 days after rejection), filing for bankruptcy (tolls the statute for the duration of bankruptcy plus 6 months), being outside the United States for 6+ months continuously, requesting a Collection Due Process hearing, and certain installment agreement requests. Each tax year has its own CSED, so if you owe for multiple years, each debt expires on a different date. Understanding your CSED is critical for planning: if a debt is set to expire in 2-3 years, a 'wait it out' strategy with CNC status may be better than an OIC or installment agreement. A tax professional can calculate your exact CSED for each tax year.