How long the IRS has to collect taxes
The IRS can attempt to collect taxes up to 10 years from the date they were assessed. There are ways this period can be suspended, including
While the IRS is considering a request for an installment agreement or offer in compromise. If the taxpayer’s request is rejected, the IRS will suspend collection for another 30 days, and during any period the Appeals Office is considering your appeal request.
You live outside the U.S. continuously for at least 6 months. Collection is suspended while you’re outside the U.S.
The tax periods we’re collecting on are included in a bankruptcy with an automatic stay. The IRS will suspend collection for the time period they can’t collect because of the automatic stay, plus 6 months.
The taxpayer requests a Collection Due Process hearing. Collection will be suspended from the date of the request un a Notice of Determination is issued or the Tax Court’s decision is final.
While the IRS is considering the taxpayer’s request for Innocent Spouse Relief. Collection is suspended from the date of the request until 90 days after a Notice of Determination is issued, or if the taxpayer files a timely petition to the Tax Court, until 60 days after the Tax Court’s final decision. If you appeal the Tax Court’s decision to a U.S. Court of Appeals, the collection period will begin 60 days after the appeal is filed, unless a bond is posted.