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Maverick, Attorney
Category: Bankruptcy Law
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Experience:  20 years of professional experience
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To Attorney Maverick This is a follow-up to my original

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To Attorney Maverick:

      This is a follow-up to my original bankruptcy question looking more for a practical answer rather than a legal answer to the expired tax lien and the IRS collection procedures.
       Even with the tolling of the 10-year statute of limitations during my Chapter 7 Bankruptcy proceeding in 2005 and the extra year for the IRS to refile the tax lien for 1997 unpaid back taxes, it appears that the 10-year statute of limitations for the IRS to collect the back taxes with compounding interest has finally expired. During this entire period, the IRS knew of my bank account which never changed, the account number, the name and tax ID number of the institution paying my monthly pension, etc., but the IRS never tried to attach anything.
       The question is: if I receive another IRS notice in Nov. that past due taxes for 1997 are still due, what should I do?
        Previously,I have done absolutely nothing.But I don't want to receive yearly notices for 35yrs.John
Submitted: 7 years ago.
Category: Bankruptcy Law
Expert:  Maverick replied 7 years ago.

IRC section 6502(a)(1) establishes a statute of limitation collection period of 10 years.

The expiration of the 10-year collection statute forever bars the IRS from the collection of the tax. (There is a way for the IRS to, under IRC section 7403, extend the 10-yr statute by reducing the assesment to a judgment, but this is done in some rare cases.)


Often, tax liens remain filed in the clerk of court's office in the county of the taxpayer's residence. The recorded lien can raise issues with land transactions or with refinancing. Assuming that the 10 year statute has expired, the lien is also extinguished [Treasury Regulations section(NNN) NNN-NNNN1]. On occasion, title insurance companies, lawyers, or banks want proof that the statute has expired. This information can be obtained from the IRS's Small Business/Self-Employed Operating Division responsible for the taxpayer's geographic area. The office that handles this matter is the Centralized Lien Processing unit; information can be accessed through the IRS's Service hotline at(NNN) NNN-NNNN


If you receive another notice, then you can cite the law above and send them a certified letter return receipt requested stating that you believe the debt is no longer collectible and that if they have a legal basis for believing otherwise, then you would like to review that legal authority before going forward.






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