How Long Do Tax Liens Last Before Expiration

How Long Do Tax Liens Last Before Expiration

At a minimum, Internal Revenue Service (IRS) tax liens last for 10 years. After that, the debt is wiped clean (released) from its books and the IRS writes it off. This is called the 10 Year Statute of Limitations per IRC § 6322, "The federal tax lien continues until the liability for the amount assessed is satisfied or becomes unenforceable by reason of lapse of time, i.e., passing of the collection statute expiration date (CSED)."

Under Section 6502 of the Internal Revenue Code (IRC), IRS tax liens can extend beyond 10 years if:
  1. The statute of limitations is extended in connection with the execution of an installment agreement for payment of the tax debt;
  2. The taxpayer files an Offer in Compromise; An agreement to release a federal tax levy is accompanied by an agreement to extend the statute of limitations for enforcement of a federal tax lien; or
  3. The IRS refiles the lien within the required refiling period.

Additionally, under Section 6503 of the IRC, the period of the collection can be suspended due to events including:The issuance of a notice of deficiency;
  1. The taxpayer’s assets being seized by a court;
  2. The taxpayer residing outside of the United States for six months or longer;
  3. The wrongful seizure of the taxpayer’s property;
  4. The wrongful placement of a lien on the taxpayer’s property; and,
  5. The taxpayer filing for bankruptcy.

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