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Merlo, Accountant
Category: Tax
Satisfied Customers: 9783
Experience:  25+ years tax consulting. Specializing in returns for US citizens living abroad
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I have 4 Federal Tax liens that are related to 1998 and 1999.

Resolved Question:

I have 4 Federal Tax liens that are related to 1998 and 1999. I have been able to confirm that the IRS filed their lien June 2002. When does the time start for the lien (meaning, does the 10 year limit start) in 98 or 99 or 2002?
Submitted: 6 years ago.
Category: Tax
Expert:  Merlo replied 6 years ago.

Hello again Passport,


The 10 year statute of limitations actually starts on the date that the taxes were last assessed. That may not be the same as the year the taxes actually relate to or the year the liens were put in place.


In other words, let's just say for example that you filed a tax return for 1998 and that return was audited a year later in 1999 and the IRS found that additional taxes were due. Once they completed their audit and made the final assessment of the taxes that were owed, that would be the date that starts the 10 year time limit.


So what you really need to find out from the IRS is the date when the final assessment of taxes was made.


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Thank you



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Customer: replied 6 years ago.
How does one ascertain when the IRS has made their assessment? Is there a document that they file that states that?
Expert:  Merlo replied 6 years ago.
There is no particular document that is filed that shows this date. You would either have to get this information directly from the IRS or you could also check the tax lien document. The tax lien itself should be on file with the county recorder of deeds. If you make a trip to their office and request to view the lien document, it will show you the date that the lien expires. That will be the same date as the end of the collection period.
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