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Hi and welcome to Just Answer!The statute of limitation on collection after the tax was properly assessed is 15 years. This publication provides analysis as it related to the statute of limitation and tolling - http://www.jdsupra.com/post/fileServer.aspx?fName=9c8a42be-ad2c-48f6-9bc5-b149e2e3ae9c.pdf
Yes - that covers situations when the state tax lien is registered. But if the levy procedure is started - the statute of limitation will only apply if the levy is not yet if effect.
Most likely - the lien will be in effect and would not be removed.The benefit of having the payment program in place would be that the lien will not be enforced.