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CSED
Tax Debt Expiration
IRS Collection Statute Expiration Dates
The Collection Statute Expiration Date (CSED) for IRS taxes is, in most cases, 10 years. Once this Statute period has run, any remaining tax debt is forgiven. The statutory period begins on the date the tax debt is assessed which is usually shortly after a taxpayers returns are filed. If a taxpayer never filed their returns the Collection Statute would begin on the date that the IRS creates a substitute return (SFR) for the taxpayer.
Statute of Limitations and other Tax Deadlines
SUMMARY OF STATUTES AND OTHER LIMITATIONS
http://uscode.house.gov/search/criteria.shtml (WEB SITE)
STATUTE OF LIMITATIONS
30-DAY LETTER § 6212 - A LETTER EXPLAINING THAT THE IRS DOES NOT AGREE WITH THE TAXPAYER’S POSITION AND IT NOTIFIES THE TAXPAYER THAT THE TAXPAYER HAS THIRTY (30) DAYS TO START THE APPEAL PROCESS.
(NOTE THIS IS AFTER AN EXAMINATION AND IS PRIOR TO THE ASSESSMENT OF TAX)
