How long does the IRS have to collect back taxes from me?

The IRS generally has 10 years to collect back taxes. The Statute of Limitations on Collections is the amount of time that the Internal Revenue Service (IRS) has to collect a tax liability. According to the Internal Revenue Code, Section 6502, the IRS generally must collect the tax owed, “within 10 years after the assessment of the tax.” Depending on your situation, the assessment of tax may be the date you filed the tax return, or the date that the IRS filed the tax return for you. Thus, the Statute of Limitations will begin once the tax has been “assessed” by the IRS.

Although the IRS generally has just 10 years to collect on an outstanding tax liability, there are certain events or transactions that may extend or suspend the statute from expiring. For example, if you file bankruptcy or file an Offer in Compromise, the statute of limitations is generally suspended during the time the bankruptcy or Offer in Compromise is under review. Also, additional assessments of tax owing may extend the amount of time that the IRS is allowed to collect. Generally, an additional assessment occurs after the IRS completes a tax audit. Therefore, if the IRS is going to collect taxes owed, they must do so within the time frame permitted by law.