Your IRS Debt Has an Expiration Date
The IRS has 10 years to collect a tax debt. Ten years from the date of assessment, the debt expires. Disappears. You owe nothing. Most taxpayers have no idea this deadline exists. The IRS isn't going to remind you.
How CSED Works
Each tax year has its own Collection Statute Expiration Date, calculated from the date the IRS assessed the tax — not the date you filed. I pull your transcripts and calculate the exact CSED for every year you owe.
What Pauses the Clock
An Offer in Compromise suspends the statute while pending plus 30 days. Bankruptcy suspends it. Being outside the country for six consecutive months suspends it. I track every tolling event to give you an accurate picture.
Strategic Planning
If your oldest debt expires in 18 months, it might make more sense to ride it out than to pay it. A partial-pay installment agreement or CNC status can keep the clock running while protecting you from collection. This is where strategy meets math.
Never Sign Form 900
The IRS sometimes asks you to extend the collection statute. This benefits the IRS, not you. Never sign Form 900 without talking to a tax attorney first. Once you extend the statute, you can't undo it.