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Posted: August 11, 2019

Time in Which the IRS Must Collect Timely-Assessed Federal Taxes

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If the IRS timely assessed a tax liability against a taxpayer, it generally has ten years to collect that assessed tax from the date of the assessment by either levying the taxpayer’s property or by filing a collections proceeding in court. If, on the other hand, the taxpayer had an installment agreement with the IRS, then the time to collect on the assessed tax liability is within 90 days after the expiration of the time for collection that the taxpayer and the IRS agreed to in entering into the installment agreement.

The time for the collection of a timely-assessed tax liability can be extended during periods of time during which the IRS is prohibited from collecting the assessed tax, if the taxpayer’s assets are in the control of a federal court or the court of the District of Columbia, if the taxpayer is outside of the United States, in certain bankruptcy matters, and during the period of time that the IRS has certain designated summonses outstanding.

If you would like more information regarding when the IRS’s ability to collect on an assessed tax liability expires, you can call me at 917-817-9001 or e-mail me at This blog posting is not designed to provide you or anyone else with legal advice. If you would like legal advice, please contact me or your attorney.