Collection Statute Expiration Date

The Collection Statute Expatriation Date, commonly referred to as the CSED date, is the date in which a tax debt expires. The IRS generally has 10 years to collect on a tax debt from the date of assessment. This time is extended by the filing of an Offer In Compromise, IRS payment plan request, currently non collectable status request, or a bankruptcy. For Offer In Compromise and bankruptcy, the time is only extended by the amount of time in which the Offer In Compromise or Bankruptcy is pending. For payment plans or currently non collectable requests, the time is only extended while those requests are pending. Once approved the time keeps ticking. After the CSED date passes, the IRS debt expires and is no longer due.