Tax Collection Statute Calculator
Calculate ASED and CSED expiration dates for IRS assessment and collection limitations.
Special Circumstances
ASED (Assessment Statute)
ASED Date:4/15/2026
Years:3
Days Left:0
EXPIRED - IRS cannot assess additional tax (unless exceptions apply)
CSED (Collection Statute)
CSED Date:4/15/2033
Years:10
Days Left:2551
ACTIVE - IRS collection actions permitted
Key Dates Timeline
| Date | Event | Significance |
|---|---|---|
| 4/15/2023 | Return Filed | Starts 3-year ASED clock (normal case) |
| 4/15/2023 | Tax Assessed | Starts 10-year CSED clock |
| 4/15/2026 | ASED (Assessment Expires) | Already expired |
| 4/15/2033 | CSED (Collection Expires) | Expires in 2551 days |
CSED Extension Events
| Event | Extends By | Notes |
|---|---|---|
| Offer in Compromise pending | Period OIC is pending + 6 months | File Form 656, suspends collection while IRS reviews |
| Bankruptcy filing | Period bankruptcy pending + 6 months | Automatic stay suspends all collection |
| Collection Due Process appeal | Period appeal pending + 90 days | Request CDP hearing within 30 days of levy/lien notice |
| Taxpayer abroad 6+ months | Period abroad + 6 months | Suspension while taxpayer outside US |
| IRS unable to locate taxpayer | Period taxpayer absent | If IRS cannot find taxpayer to collect |
| Installment agreement pending | Period pending | IA request suspends collection actions |
Recommendation
Normal statute period. ASED: 3 years, CSED: 10 years. Monitor for IRS notices. Maintain good records. Respond timely to any correspondence.
Statute of Limitations Key Points
- ASED: 3 years from filing (normal)
- CSED: 10 years from assessment
- Substantial understatement: 6-year ASED
- Fraud: No statute expiration
- No return filed: No expiration
- OIC/Bankruptcy suspends CSED
- CDP appeal extends CSED
- Taxpayer abroad extends CSED
- Monitor expiration dates carefully
- Act before statutes expire