How Long Does the IRS Have to Collect Back Taxes?
The IRS has 10 years to collect back taxes. This is generally referred to as the “Statute of Limitations” for the IRS to collect. Usually when a taxpayer is approaching the 10 year limit, the IRS will become very aggressive in the collection effort. This time starts either after the tax return is filed for that year, or notice of tax debt is received. This time table can be reset by agreements made with the IRS. There are other factors involved. It’s best to seek the advice of a professional to see if this situation would apply.