The IRS has 10 years from the date they assess your tax to collect it. This is called the Collection Statute Expiration Date, or CSED. After the CSED passes, the debt is legally uncollectible, the IRS must release any liens, and they can't take any further collection action.

The clock starts on the "assessment date," not the date you filed or the date the tax was due. For most people, the assessment date is a few weeks after you file your return. You can find it on your IRS account transcript (request one at irs.gov or by calling 1-800-908-9946).

But the clock can be paused. Several actions "toll" (suspend) the 10-year statute:

Offer in Compromise: From the date you submit your OIC until the IRS makes a final decision (plus 30 days), the clock stops. If the review takes 9 months, that's 9 months added to your CSED. This is why some tax professionals advise against filing an OIC unless you have a reasonable chance of approval.

Bankruptcy: The collection statute is suspended during your bankruptcy case plus 6 months. A Chapter 13 case lasting 5 years could extend your CSED by 5.5 years.

Collection Due Process hearing: If you request a CDP hearing after receiving a levy notice, the statute is paused until the hearing is resolved.

Installment agreement request: The clock pauses from the date you request an installment agreement until 30 days after it's accepted, rejected, or terminated.

Living outside the U.S.: If you're outside the country for a continuous period of 6 months or more, the collection statute may be suspended for the time you're abroad.

Voluntary extensions: The IRS may ask you to sign Form 900 extending the collection statute. They sometimes make this a condition of certain agreements. Never sign this without consulting a tax professional. Once you extend the CSED, you can't take it back.

Strategic considerations: If your CSED is within 2 to 3 years, it might make sense to let the clock run out rather than filing an OIC (which would pause it). Currently Not Collectible status does not pause the CSED, so if you qualify for CNC, the debt continues aging toward expiration while the IRS holds off on collection. This is one of the most commonly overlooked strategies in tax resolution.

Check your transcripts to find your exact CSED dates for each tax year. Each year has its own statute, so you might have some years expiring soon and others with 7 or 8 years left.