Tax Dictionary – Collection Statute Expiration Date
Tax law provides that the length of period for collection after assessment of a tax liability is 10 years. Each tax assessment has a Collection Statute Expiration Date (CSED).
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The collection statute expiration date (CSED) is the amount of time the IRS has to legally collect a tax balance.
The CSED is usually 10 years from the date the IRS charged, or assessed, the tax. But in certain situations, the CSED is automatically extended. For example, the CSED is extended when taxpayers:
- Request innocent spouse relief.
- Request a collection due process hearing.
- Apply for an offer in compromise.
- File for bankruptcy.
- Live outside the U.S. for six months or longer.
In some circumstances, the IRS may ask that you extend the CSED for a specific period of time.
Once the CSED expires, the IRS can’t collect any remaining balance.
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