Section 6502 of the Internal Revenue Code states that the duration of the collection period after the evaluation of a tax liability is 10 years. The expiration of the collection law ends the government's right to request the collection of liability. The collection period expires 90 days after the date specified in the exemption. The Internal Revenue Service (IRS) has audited you and it has been determined that you owe money to the government.
So, you may be thinking that you are now in trouble for good. However, that's not exactly the case. Although the IRS doesn't share it widely, every IRS audit tax debt has an expiration date of the collection statute (CSED). Generally speaking, the IRS has 10 years to collect an unpaid tax debt, after which the debt is eliminated.
Towards the end of the CSED, the IRS tends to be more aggressive in its collection efforts, hoping that the taxpayer will pay as much as possible before the deadline or agree to extend it.
