What is the Collection Statute Expiration Date (CSED)?

The Collection Statute Expiration Date (CSED) is the last day the IRS has to collect a tax liability, which is 10 years from the date of assessment, in most cases. This collection period begins on the day after the assessment of the tax liability.

Will Anything Extend The CSED?

Yes. The CSED may be extended for several reasons, including the following:

• Bankruptcy (plus 6 months)
• CDP Appeals
• Litigation
• Offer in Compromise – OIC (plus 30 days)
• Pending Installment Agreements (IA), also for 30 days, following the rejection of a proposed IA and while being reviewed by Appeals 
• Military deferment
• Living outside the US
• Serving in a combat zone
• Taxpayer Assistance Order (from date 911 filed to date Tax Advocate file is closed)
• Certain Innocent Spouse elections