If you’ve ever asked yourself how long the IRS can pursue you for unpaid taxes, you’re not alone. Many taxpayers believe that after enough time passes, their tax debt just disappears. The reality is a bit more complicated.
At M.A. Rubin CPA, we help individuals and businesses understand their rights and responsibilities when it comes to IRS collections. Today, we’re breaking down the IRS Statute of Limitations on Collection—what it is, how long it lasts, and how to protect yourself if you’re facing lingering tax debt.
What Is the IRS Statute of Limitations?
The statute of limitations sets a legal time limit on how long the IRS has to collect back taxes or audit a return. These rules are designed to provide fairness by ensuring the government acts within a reasonable period—and that you’re not left hanging indefinitely.
Here are the key timelines you should know:
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Audit Statute: The IRS generally has 3 years from the due date of your return (or the date you filed it, if later) to conduct an audit.
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Exception: If you underreport your income by 25% or more, the IRS gets 6 years.
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Collection Statute: The IRS typically has 10 years from the date your tax is assessed to collect the debt.
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No Limit for Fraud or Unfiled Returns: If you never filed a return or are suspected of fraud, there is no statute of limitations—the IRS can come after you indefinitely.
That 10-year collection period ends on what’s called the Collection Statute Expiration Date (CSED). After that date, the IRS loses its legal right to collect the debt.
What Can Extend the Clock?
While the 10-year collection period sounds straightforward, certain actions can pause or extend the timeline—sometimes without you even realizing it. Here are some common examples:
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Bankruptcy: The clock stops during the bankruptcy process—and doesn’t start again until 6 months after it ends.
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Offer in Compromise: While your offer is under review, the collection clock is paused.
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Collection Due Process (CDP) Hearing: Requesting a hearing suspends the statute temporarily.
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Extended Time Outside the U.S.: If you’re out of the country for 6 months or more, the IRS gets extra time to collect.
These pauses can add months—or even years—to how long the IRS can pursue you. That’s why making any move without professional guidance can unintentionally make your situation worse.
How M.A. Rubin CPA Can Help
At M.A. Rubin CPA, we understand the complexities of IRS statutes and how they impact your case. If you’re not sure how much longer the IRS can collect—or if they’re already past their deadline—we can help you figure it out.
Here’s what we do for our clients:
- Determine Your CSED – We pull and analyze your IRS transcripts to calculate the exact expiration date.
- Avoid Accidental Extensions – We advise you on steps that could pause the clock and help you avoid them unless absolutely necessary.
- Find the Best Path Forward – Whether it’s settling, negotiating, or waiting out the clock, we’ll help you make the right strategic decision based on your situation.
Don’t Let Time (or the IRS) Catch You Off Guard
Whether the IRS has ten months or ten years left to collect from you, you need to understand where you stand—and how to protect yourself.
Contact M.A. Rubin CPA today for a free consultation. We’ll review your case, explain your options, and help you move forward with clarity and confidence.
Schedule an Appointment Below!
M.A. Rubin CPA, PLLC
Tel: 833-MA-Rubin (627-8246)
Email: Blog@RubinTaxRelief.com
Disclaimer: This blog post is for informational purposes only and does not constitute legal or tax advice. Consult with a qualified professional for specific advice regarding your business.
