How long does the IRS have to collect on taxes I owe?
Typically the IRS has 10 years to collect taxes from the point they are assessed. There are a number of events that may extend this time period. Common items that extend what is called the “statute of limitations on collection” include the following:
- Filing a request for an installment agreement
- Filing an appeal of a rejected installment agreement
- Filing an innocent spouse request
- Filing a collection due process (CDP) hearing request
- Filing an offer in compromise
- Filing a taxpayer assistance order with the IRS Taxpayer Advocate