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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.