Collection Statute Expiration Date

Collection Statute Expiration Date

The Collection Statute Expiration Date, known as “CSED” amongst tax professionals & the IRS, is the date after which the IRS can no longer take legal collection action against you. Essentially, the IRS will forgive the remaining balance owed & any liens will then be self released. The CSED is 10 years from the date the tax is assessed.

Will Anything Extend The CSED?

Yes. The CSED may be extended for several reasons, including the following:

Bankruptcy (plus 6 months)
CDP Appeals
Litigation
Offer in Compromise – OIC (plus 30 days)
Pending Installment Agreements (IA), also for 30 days, following the rejection of a proposed IA and while being reviewed by Appeals
Military deferment
Living outside the US
Serving in a combat zone
Taxpayer Assistance Order (from date 911 filed to date Tax Advocate file is closed)
Certain Innocent Spouse elections.


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