Glossary

Collection Statute Expiration Date (CSED)

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The Collection Statute Expiration Date (CSED) is the date when the IRS’s ability to legally collect a tax debt expires. Under U.S. tax law, the IRS has 10 years from the date the taxes were assessed to collect the debt. Once the CSED passes, the IRS can no longer enforce collection actions, and the remaining balance is effectively forgiven.

However, certain actions can extend or pause the CSED, such as:

Filing for bankruptcy.
Submitting an Offer in Compromise (OIC).
Requesting an Installment Agreement.
Living outside the U.S. for an extended period.

Taxpayers can request their CSED date from the IRS to understand when their tax debt may expire. While the expiration of the CSED can bring relief, taxpayers should be aware that the IRS may take aggressive actions, such as filing liens or levies, before the CSED to ensure collection.

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