The IRS generally has ten years from the date of assessment to collect the tax from you. If you are under litigation the statute of limitations does not run while litigation against the IRS is pending.(i.e. the tax penalty cannot expire)
If the IRS does not collect the tax within ten years, it may be barred from attempting to collect from you. There are ways that the ten year period can be extended, including the filing of an Offer in Compromise, the filing of a bankruptcy, signing a waiver or others. Unfortunately, the collection statute of limitation does not begin to run until you file your tax return or an assessment is made.
Yes here they are -
Section 6501 (3-year audit statute),
Section 6502 (10-year debt collection statute), and
Section 6511 (3-year refund statute).