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Collection Statute Expiration Dates: When Will The IRS Stop Collection Efforts?

There is a defined, statutorily imposed time limit on IRS collections after which time the IRS may no longer seek payment of delinquent taxes. This collection statute expiration date (CSED) is calculated to expire 10 years after the date a tax was assessed. However, there are a few different ways in which the CSED may be extended.

Referring to the wrong CSED or incorrectly believing that collection efforts will no longer proceed can needlessly expose individuals and businesses to financial uncertainty. As such, it is imperative to speak with a seasoned tax law attorney so that you know precisely when the expiration dates will expire for the various tax liabilities.

Knowledgeable Counsel. Trusted Advice. Proven Advocacy.

The Law Offices of Robert T. Leonard is one of the premier tax law firms serving clients with CSED issues and other tax matters in California and throughout the United States. Our practice is 100 percent dedicated to tax litigation and tax controversies, allowing us to remain on the forefront of developing tax law topics. When you retain our services, you will work with attorney Rob Leonard at all stages of your case. From the initial consultation until the resolution of your matter, Mr. Leonard will personally provide you with the direct attention, responsive communication and sophisticated legal solutions that you deserve.

Factors That Extend The CSED

Some of the actions that will cause the tolling or suspension, and subsequent adjustment, of the CSED and defer the date when collection efforts must cease include:

  • Initiating a collection due process (CDP) appeal
  • Filing an offer in compromise (OIC)
  • Filing for bankruptcy
  • Signing a waiver

While this list shows a sample of the various situations that can cause a CSED to extend beyond the original 10-year expiration date, it is not exhaustive. Contact our office to discuss your CSED issues and receive advice that is custom-tailored to your specific situation.

Contact Us For A Free Consultation

Call 818-485-2115 to get a free consultation with lawyer Rob Leonard and receive the strategic guidance you deserve. You may also contact us online. We serve clients in Woodland Hills, the San Fernando Valley and Los Angeles, as well as other communities in California and across the nation.