If you're reading this, something already pushed you here — a notice in the mail, a balance that won't stop growing, a phone call you've been putting off.
You're not alone, and you're not out of options. Here's the straight truth about statute of limitations review — what it is, who it works for, and what it actually takes to get the IRS off your back.
Does any of this sound like your life right now?
- Paying on tax debt that's 8+ years old.
- IRS says you owe — but you've never seen the assessment math.
- Suspect a prior OIC or bankruptcy extended your CSED incorrectly.
- Want to know whether to settle, wait, or fight.
If even one of those hit, keep reading. The next ten minutes might be the most valuable ten minutes you've spent on this problem.
What is the IRS collection statute of limitations?
The IRS Collection Statute Expiration Date (CSED) is generally 10 years from the date a tax was assessed (IRC §6502). After the CSED, the IRS is statutorily barred from collecting. Certain events — bankruptcy, pending Offer in Compromise, Collection Due Process appeals, time outside the U.S. — toll (pause) the statute, which is why a professional CSED calculation often differs from the IRS's own.
Who we built this for
We aren't trying to be everything to everyone. The taxpayers we get the best results for usually look like this:
- Taxpayers with older IRS balances (assessments 5+ years old).
- Anyone who has filed an OIC, bankruptcy, or CDP appeal previously.
- Clients deciding between OIC and waiting out the statute.
- Estate and probate situations with decedent tax debt.
A CSED review is valuable when:
- You owe IRS debt assessed more than 5 years ago.
- You've had previous installment agreements, OICs, bankruptcies, or appeals.
- You're considering whether to settle or to ride out the statute in CNC.
- You suspect the IRS calculated your CSED incorrectly.
If you're nodding through that list, you're a real candidate. If a couple of items are unclear — that's exactly what we sort out on the first call.
What changes when this actually works
The goal isn't paperwork. It's getting your life back. Here's what that looks like for our clients:
Verified collection deadlines.
We calculate the actual CSED for each period — often years earlier than IRS records show.
Expired debt removed.
Confirmed-expired periods are formally closed and removed from collection.
Better strategy selection.
Knowing the CSED tells us whether OIC, CNC, or installment is mathematically optimal.
Stop unlawful collection.
We have stopped collection actions on debts the IRS was time-barred from pursuing.
How a statute of limitations review case actually works
No mystery, no runaround. Here's exactly what happens from the day you call us:
- 1
Account & TXMOD transcripts
We pull complete account transcripts including tolling event codes (TC 480, 520, 550, etc.).
- 2
Tolling event calculation
We compute every CSED extension caused by past OIC, bankruptcy, CDP, and Form 900 waivers.
- 3
CSED memo & comparison
We produce a formal CSED memo and reconcile against the IRS's CSED record.
- 4
Enforcement of expired periods
Where the statute has run, we file to formally close the account.
How tolling events extend your CSED
The 10-year clock pauses during pending OICs (+30 days), Chapter 13 bankruptcies (+ 6 months), CDP appeals, periods you spend outside the U.S. for 6+ months, and Form 900 waivers. A single missed tolling event can mean the difference between an expired debt and 18 more months of collection.
Why the IRS's own CSED is often wrong
IRS systems calculate CSED automatically but sometimes incorrectly apply tolling events — sometimes overstating the CSED (against you), sometimes understating it (in your favor). Either way you want it verified by an independent professional before making a settlement decision.
Strategy: Settle vs. wait it out
If your CSED is 18 months away and you qualify for CNC, waiting out the statute may yield zero net payment. If your CSED is 8 years out, settling via OIC is almost always better. The CSED analysis turns this into math, not guesswork.
Reading about this is a start. Knowing where you actually stand with the IRS — that's the part that changes things. The case review is free, takes about 20 minutes, and you'll walk away knowing your options.
"They saved us about $20,000 and kept us informed every step of the way."
"I'd score their service 100 out of 100."
"They got my tax bill down considerably."