Legal Question in Tax Law in California

Re: IRS Debt Payment

It is true that the IRS only has ten (10) years to collect back taxes. However, this is from the date on which the back taxes were assessed - that is after the return is filed and a balance due is calculated. Thus, if you did not file your tax return, the ten year statute of limitation has not begun to run. However, if you know that you have back taxes or unpaid taxes from 1997 or older, the IRS may not be able to collect those taxes anymore.

In addition, there are events that can occur that will extend this timeframe, such as bankruptcy, among others. To best ensure that your back taxes have expired, you may want to hire a tax professional to review your tax account with the IRS on your behalf.