What Is the IRS Collection Statute of Limitations?

The IRS generally has 10 years from the date a tax liability is assessed to collect it — this period is called the Collection Statute Expiration Date (CSED), and once it passes, the IRS can no longer legally pursue the debt. The 10-year clock starts on the date the tax is officially assessed, which is typically the date you filed your return or, in an audit situation, the date the IRS formally assessed additional tax. However, the clock can be paused — or tolled — by events including filing for bankruptcy, submitting an Offer in Compromise, requesting a Collection Due Process hearing, or being outside the U.S. for more than six months. Because tolling events can extend the collection period well beyond 10 calendar years, it's important to track the actual CSED date rather than simply counting forward 10 years from the assessment. Some taxpayers strategically wait for the CSED to expire, but doing so while the IRS is actively collecting — levying wages or bank accounts — can be an unpleasant experience in the meantime.