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As a general rule, there is a ten year statute of limitations on IRS collections if they levy or not. This means that they can collect on your unpaid taxes for up to ten years from the date they were assessed. So you must check the assessment date to calculate. This date is either the date when an IRS official signs the applicable for. An example, if you do not pay in full when you file your tax return, you will receive written notice of the amount you owe, a bill. The date on this bill starts the ten year limitations period. If you did not file a tax return, the IRS can create a substitute return for you and make a deficiency assessment, which starts the ten year period. Thus, not filing a return and hiding for ten years accomplishes nothing and tolls the 10 years.
Once the ten years are up, the IRS has to stop its collection efforts.
If your Collection Statute Expiration Date is near, the IRS may act aggressively to get you to pay as much as possible before the deadline or get you to agree to extend it, which you should never do. With regards ***** ***** lien, there is no new law, they just decided to not proceed with the lien because of the garnishment.
I hope this helps with your question.