{"id":28277,"date":"2017-09-18T20:11:04","date_gmt":"2017-09-18T20:11:04","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=28277"},"modified":"2018-05-02T16:03:47","modified_gmt":"2018-05-02T21:03:47","slug":"tax-dictionary-collection-statute-expiration-date","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-collection-statute-expiration-date\/","title":{"rendered":"Collection Statute Expiration Date"},"content":{"rendered":"<h2>IRS Definition<\/h2>\n<p>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).<\/p>\n<h2>More from H&amp;R Block<\/h2>\n<p>The collection statute expiration date (CSED) is the amount of time the IRS has to legally collect a tax balance.<\/p>\n<p>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:<\/p>\n<ul>\n<li>Request <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-innocent-spouse\/\" target=\"_blank\" rel=\"noopener\">innocent spouse relief<\/a>.<\/li>\n<li>Request a <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-collection-due-process-hearing\/\" target=\"_blank\" rel=\"noopener\">collection due process hearing<\/a>.<\/li>\n<li>Apply for an <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-offer-compromise\/\" target=\"_blank\" rel=\"noopener\">offer in compromise<\/a>.<\/li>\n<li>File for bankruptcy.<\/li>\n<li>Live outside the U.S. for six months or longer.<\/li>\n<\/ul>\n<p>In some circumstances, the IRS may ask that you extend the CSED for a specific period of time.<\/p>\n<p>Once the CSED expires, the IRS can\u2019t collect any remaining balance.<\/p>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/bill-for-unpaid-taxes\/\">Learn all the options you may have if you can\u2019t pay your taxes.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Definition 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). More from H&amp;R Block The collection statute expiration date (CSED) is the amount of time the IRS has to legally collect a tax balance. [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":24885,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-28277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>Tax Dictionary: Collection Statute Expiration Date (CSED) | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Get the facts from H&amp;R Block about how long the IRS has to collect back taxes, and when the IRS can extend the collection statute expiration date (CSED).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-collection-statute-expiration-date\/\" 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