Services: Statute of Limitation: How long does the IRS have to collect from me?

Understanding the Statute of Limitation on Unpaid Tax

After a tax return is filed, the IRS generally has ten years to collect any unpaid tax from you. If the IRS does not collect the tax within ten years, it may be barred from attempting to collect the unpaid tax. There are ways that this ten-year period can be extended, including the filing of an Offer in Compromise, the filing of bankruptcy, the signing of a waiver, or others.

Unfortunately, the collection statute of limitation does not begin to run until you file your tax return or an assessment is made. You will also be subject to IRS interest and penalties on your unpaid tax. If you have an older tax liability and question whether the IRS can still legally collect from you, please call us. We can obtain internal IRS documents to determine whether the IRS is legally entitled to collect the unpaid tax.

Patrick T. Sheehan & Associates, Attorneys at Law, P.C., has calculated the expiration of the collection statute of limitation and provided advice regarding this issue to its clients since its inception in 1991. We will build upon our past successes and continue developing a collection statute of limitation strategy that promotes positive results for our clients.

Call us with questions on the collection statute of limitation. Or, learn more about “Why did the IRS keep my refund?” or “How long does the IRS have to audit my tax return?”

We can help. Call us before the IRS calls you! ®