In general, the IRS has 10 years from the date of assessment to collect any unpaid taxes; this is called the statute of limitations on collection. Assessment happens when the IRS records your tax liability in their records; they are required by law to do this.
If you would like to see when the IRS assessed your tax liability, and therefore when the 10-year period began, you can request an IRS transcript. The IRS “tax account transcript” shows the information the IRS has on file regarding your tax return, and activity on your file after your return was filed. You can request a transcript here.
It is important to note that the 10-year time period can be extended if you make a request to the IRS; the IRS can not take collection action during the time that your request is pending. For example, if you request an installment agreement from the IRS, they can not take collection action while your application is pending. Therefore, the 10-year time period for collection will be tolled during this time. Similarly, if you apply for an offer in compromise, the collection statute of limitations is tolled from the date you apply to the date that is 30 days after the IRS rejects your offer.
IRS Trying to Collect Unpaid Taxes? Attorney Komor Can Help
If the IRS is taking collection action against you, contact us for a free consultation to discuss your rights and options.