Stop losing sleep over your tax situation. I'm Darrin Mish — a tax attorney in Tampa who's spent 32 years handling exactly this kind of problem. Here's what you need to know.
Tax attorney Darrin Mish put this one-page guide together from official sources. Save it, print it or share it with someone who needs it.
What the infographic says
The IRS has 10 years to collect The clock starts when the tax is assessed, and each assessment has its own date. Some events pause the clock or add time to it.
- The basic rule: 10 years. The IRS can collect by levy or lawsuit only within 10 years after it assesses the tax. When the period ends, so does its right to collect.
- Asking for a payment plan. The clock pauses while your request is pending, for 30 days after a rejection or termination, and during an appeal.
- Offering to settle (offer in compromise). The clock pauses while the offer is pending, for 30 days after a rejection, and during a timely appeal.
- Asking for a Collection Due Process hearing. The clock pauses from the time the IRS gets your timely request until the decision is final, including court appeals.
- Filing bankruptcy. The clock pauses while the IRS is barred from collecting, plus 6 more months.
- Living outside the U.S. for 6 months or more. The clock pauses while you are away. It cannot run out until at least 6 months after you come back.
- Other events. An innocent spouse request, combat zone service, military deferment, or a government lawsuit to collect can also stop or extend the clock.
If two events overlap, the paused time counts only once.
Sources
- https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap66-subchapA-sec6502.htm
- https://www.irs.gov/irm/part5/irm_05-001-019
- https://www.irs.gov/payments/payment-plans-installment-agreements
- https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap66-subchapA-sec6503.htm
Checked October 2026.
If you have a question about your own situation, call tax attorney Darrin Mish at (813) 229-7100.
Attorney advertising. General information, not legal advice. Every case is different; follow the instructions and deadlines on your own notice.