The normal period of time for the IRS to collect on a tax debt is 10 years.\u00a0 However, the time does not start until an assessment has been made.\u00a0 For example, if the IRS did a substitute for return for the year 2013 in 2018, the 10 year period would end in 2028, not 2023.\u00a0 The date of assessment is not when you signed or mailed in the return, it is when the IRS posts the tax liability which can be several weeks or months later.\u00a0 There are actions you can take that will extend the time period know as the Statute of Limitations.\u00a0 These include filing a bankruptcy, Offer in Compromise<\/a>, signing a waver, etc.\u00a0 Taxpayers are allowed to file back tax returns any time after the IRS files an SFR tax return to lower the tax liability but the process can take up to a year to get it accepted.\u00a0 If you file a return that is over three years past the due date including extensions, and no payments have been made within two years, the IRS will not pay a refund.\u00a0 Call today for a free confidential consultation.<\/p>\n