If you owe back taxes to the IRS, there’s one number you need to understand: your Collection Statute Expiration Date (CSED). This is the date when the IRS can no longer legally collect your tax debt.
While the IRS has powerful tools—like levies, liens, and garnishments—they don’t have forever. Knowing your CSED could make the difference between settling your debt or waiting it out strategically.
At Back Tax Rescue, we help clients across Georgia track, manage, and even leverage their CSEDs as part of a broader tax resolution plan. Here’s what you need to know.
⏳ What Is the IRS CSED?
The Collection Statute Expiration Date (CSED) is the final day the IRS can legally collect a tax debt.
According to law (IRC § 6502), the IRS generally has 10 years from the date the tax is assessed to collect. Once that date passes:
- The IRS can no longer pursue the debt
- Tax liens must be released
- Collection actions (like garnishments or levies) must stop
- The debt becomes unenforceable
📌 This applies to each tax year individually. You may have multiple CSEDs if you owe for multiple years.
🧾 When Does the 10-Year Clock Start?
The clock starts on the date of assessment, not when you file.
For example:
- If you filed a 2015 return late and it was assessed on August 10, 2019, the CSED would be August 10, 2029.
- If the IRS filed a Substitute for Return (SFR), the clock starts on the day of that assessment, not your original due date.
You can find assessment dates on your IRS Account Transcript, or we can pull them for you.
🕒 What Pauses the CSED Clock?
Several actions can pause or extend the 10-year CSED. These include:
| Action/Event | Tolling Time |
|---|---|
| Filing for bankruptcy | Duration of bankruptcy + 6 months |
| Submitting an Offer in Compromise | While pending + 30 days after rejection |
| Requesting a Collection Due Process (CDP) hearing | While case is active |
| Living outside the U.S. for 6+ months | Entire time abroad |
| Filing for Innocent Spouse Relief | While under consideration |
| IRS litigation or appeals | Varies |
These pauses are called “tolling periods” and are added to the original CSED.
⚠️ Don’t Rely on the CSED Without a Strategy
While the idea of “waiting out” the IRS sounds appealing, it’s risky unless you’re working with a professional. The IRS may:
- Accelerate collections if your CSED is approaching
- File federal tax liens to preserve their claim
- Garnish wages or seize assets
- Deny relief if they suspect you’re trying to run out the clock
⚠️ Waiting too long or triggering a tolling event could restart the process—or make your situation worse.
✅ How to Use the CSED to Your Advantage
We use CSEDs strategically when helping clients:
- Decide between applying for Currently Not Collectible (CNC) vs. OIC
- Choose a payment plan that lasts until the CSED expires
- Avoid tolling actions that would restart the clock
- Negotiate settlements as leverage increases over time
If your CSED is only 1–2 years away and your income is low, the IRS may accept minimal payments or agree to CNC status knowing they won’t collect the full balance.
🧠 How Back Tax Rescue Helps With CSED Strategy
We specialize in:
- Pulling your IRS records to calculate exact CSED dates
- Mapping out tolling events
- Building customized tax resolution strategies based on your time left
- Preventing actions that reset the clock
- Protecting your income from last-minute collections
We’ve helped clients in Mountain Park, Alpharetta, and South Fulton avoid costly missteps—and in some cases, let the IRS collection clock run out safely.
🏠 Real Example (Fictionalized)
Tracy in Lawrenceville owed $32,000 from 2012. We reviewed her transcripts and saw her CSED was 14 months away. Rather than submit an Offer in Compromise that would reset the clock, we helped her enter Currently Not Collectible status.
The IRS took no further action, and the debt was automatically written off when the CSED passed.
📞 Find Out When Your IRS Clock Runs Out
You may be closer to freedom than you think. Let us review your IRS records and determine your exact CSED date—and whether waiting or settling is the right move.
📞 Call Back Tax Rescue: 470-699-1187
📧 Email: info@backtaxrescue.com
🗓️ Schedule a Free IRS Timeline Review Now »
We’ll help you outsmart the IRS—before the IRS outlasts you.
