I am sorry to hear you had so much trouble attempting to get information. Essentially when the Collection Statute Expiration Date or CSED (10 year point)passes, the IRS is barred from attempting to collect your tax debt unless you waive the enforcement of the statute. There are only a few circumstances other than a waiver that would extend the time, such as if you had filed bankruptcy
, were out of the country, or a waiver. Attorneys usually tell their clients that it extends 30 or 60 days, to be on the safe side in case they fell within an exception in the last 10 years the client forgot about. The IRS may actually give you a CSED statement, stating the date it was closed.
To answer your question about waivers, they would be requesting it from themselves actually and usually the debtor is required to sign off. If you haven't received notice of a waiver, then you probably shouldn't be concerned about this issue.
The IRS is unable to provide legal advice on their statutes; so there is not a phone number to ask them on how to interpret their legal Internal Revenue Code. I do recommend actually going into your local IRS office if you have questions, instead of calling. Many of my clients are usually surprised that you can actually go in to meet with someone about your file. I always recommend going early and bringing a book, in case you have to wait awhile.
With regards XXXXX XXXXX questions about the liens and levies, yes they do survive. The main issues here is that the IRS can not attempt to collect the tax debt after 10 years. It doe NOT mean you no longer owe the debt to the IRS. So if they filed a lien in your county a few years ago, it has already attached to any property (a car or house, etc.) that you own. So by leaving it on your property they are not in violation on the 10 year rule. This is why many people with old tax debt consider filing bankruptcy. Additionally, you can fill out the forms I previously mentioned above to request the lien be removed from the recorder's office.
I hope my answer has assisted you and that you will leave me a positive rating. IRS Circular 230 Notice: To the extent that this communication concerns federal tax issues, this communication is not intended to be used and cannot be used by any taxpayer to avoid penalties.