How long can the IRS collect against my outstanding tax liabilities?
• The IRS is limited, pursuant to Internal Revenue Code Section 6502, from collecting against an outstanding tax liability after 10 years from the date of the assessment. After the expiration of 10 years the IRS cannot take any additional collection actions without filing a lawsuit in federal district court to reduce the tax liability to a judgment. However, there are some actions, such as a bankruptcy or Offer in Compromise filing, that will toll the ten year statute of limitations and therefore extend the amount of time the IRS can collect against an outstanding tax liability.
