Collection Statute Expiration Date (CSED)

IRS is limited in the amount of time during which they can collect taxes from all taxpayers.

Technically, IRS gets ten years "from the date the tax is assessed or the return is filed, whichever is later" to collect taxes.

For taxpayers who file their tax returns on time, the calculation is easy to compute:

• A couple files its 2007 tax return on February 10, 2008

• All tax returns filed early are automatically given a filing date of April 15, so the couple's filing date becomes April 15, 2008

• The couple meets none of the requirements described below that will add more time to the Collection Period

• So this couple's Collection Statute Expiration Date becomes April 15, 2008 plus ten years

• IRS gets until April 14, 2018 to collect the tax

The same couple

Features and Benefits

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