The IRS only has 10 years from the date of assessment to collect your delinquent taxes. Once the statute of limitations expires, your liability expires. However, this 10-year statute of limitations for collection can be extended for the following reasons:
By waiver, or
Filing an Offer; or
Bankruptcy; or
Application for taxpayer assistance order with the IRS Taxpayer Advocate’s Office; or
Collection due process hearing request; or
Absence from the country; or
An IRS lawsuit to enforce collections.