Discussion:Statute of limitation

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Discussion Forum Index --> Basic Tax Questions --> Statute of limitation
Discussion Forum Index --> Tax Questions --> Statute of limitation

Holymoley (talk\|edits) said:	7 April 2008
What is statute of limitations for collecting delinquent federal and state income taxes. Websites and references would be helpful

WPCPA (talk\|edits) said:	7 April 2008
Statute of Collections - quite complicated - general rule is 10-Years from date of assessment - but tolls certain periods when TP is in Bankruptcy or out of the country.

Lancermc (talk\|edits) said:	7 April 2008
when Irsfixer and Skasslea respond you will have a clear and correct answer to this one. Wait for it.

KatieJ (talk|edits) said:

7 April 2008

States vary. California had no statute of limitations on collection of delinquent taxes until the enactment of CRTC Sec. 19371 in 1993. "At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien is in force as the result of the recording of an abstract under Section 19203 or of the recording or filing of a notice of state tax lien under Section 7171 of the Government Code."

Irsfixer (talk|edits) said:

7 April 2008

All the answers given thus far are correct. I can only add a few more things that suspend the running of the SOL:

(1) It can be extended by agreement (2) It is extended while the following are pending: a) Offer in Compromise (Form 656) b) Request for Collection Due Process Hearing (Form 12153) c) Application for A Taxpayer Assistance Order (Form 911)

States vary as Katie has said. Some have none, most use the federal model.

Kevinh5 (talk\|edits) said:	7 April 2008
some states will reduce their claim to a judgement and get a much longer SOLOC

Skasselea (talk\|edits) said:	8 April 2008
That's very kind of you, lancermc. One additional note; mscash knows more than I do on the vast majority of subjects. He's an excellent EA.