The Internal Revenue Code generally gives the IRS ten years from the date it assesses tax to collect outstanding taxes, penalties and interest from a taxpayer. This ten‑year period is known as the Collection Statute Expiration Date (CSED). Each assessment—original return, audit adjustment, substitute return or civil penalty—has its own CSED. After the CSED expires, the IRS can no longer legally collect the debt.

Taxpayers can find their CSED on an account transcript obtained through their online account or by request; the transcript lists transaction codes with corresponding dates that reflect the CSED plus any time added by law. To verify or dispute a CSED, taxpayers may call 800‑829‑1040 for individuals or 800‑829‑4933 for businesses.

Several events suspend or extend the 10‑year collection period. When the IRS is legally barred from collecting—for example, while reviewing a request for an installment agreement, evaluating an offer in compromise or during bankruptcy proceedings—the CSED is suspended, meaning the clock stops. Requesting a collection due process hearing or innocent spouse relief also suspends the CSED; if an appeal follows, the suspension continues until the appeal ends. Some events extend the CSED, adding time to the 10‑year period. For example, if an installment agreement is rejected, the CSED is extended 30 days and further extended during appeals. Bankruptcy filings suspend the collection period until the case concludes and extend the CSED an additional six months. Filing an offer in compromise suspends the CSED during the IRS’s review and adds 30 days if the offer is rejected.

The statute of limitations is complex, and taxpayers should monitor their CSEDs, especially when using collection alternatives that might pause or extend the deadline. Understanding how events affect the CSED helps taxpayers make informed decisions about payment plans, offers in compromise and other relief options. If a taxpayer believes the IRS miscalculated their CSED, they can request assistance from the Taxpayer Advocate Service by submitting Form 911.