Connecticut taxpayers dealing with old tax problems often assume that time alone solves the issue. Many people believe that after a certain number of years, unpaid taxes disappear. In reality, IRS time limits are complex, and misunderstanding them can lead to costly mistakes.
This guide explains how far back the IRS can assess and collect unpaid taxes, the difference between assessment and collection timelines, what events extend those timelines, and why Connecticut taxpayers should rely on verified data rather than assumptions.
Assessment Versus Collection: Two Different Clocks
The IRS operates under two separate statutes of limitations. One governs how long the IRS has to assess tax. The other governs how long it has to collect after assessment.
Assessment is the formal recording of tax liability. Collection is the enforcement of payment through liens, levies, and payment agreements. Confusing these two timelines often leads taxpayers to believe debts are expired when they are not.
How Far Back the IRS Can Assess Tax
In most cases, the IRS has three years from the date a return is filed to assess additional tax. However, several exceptions frequently apply.
If no return was filed, there is no statute of limitations on assessment. The IRS can assess tax for that year at any time. This is particularly relevant for Connecticut taxpayers with gaps in filing history.
If income was understated by more than 25 percent, the IRS has six years to assess. If fraud is involved, there is no time limit.
How Long the IRS Has to Collect After Assessment
Once tax is assessed, the IRS generally has ten years to collect the debt. This is known as the Collection Statute Expiration Date, or CSED.
The ten-year clock starts at assessment, not when the return was due. For older tax years, this distinction often surprises taxpayers.
Events That Extend the Collection Period
The collection clock does not always run continuously. Certain actions pause or extend it.
Filing an offer in compromise pauses the clock while the offer is pending. Filing bankruptcy suspends collection during the case and for additional time afterward. Requesting a Collection Due Process hearing also pauses the clock.
Because of these pauses, many Connecticut taxpayers find their tax debt remains collectible far longer than expected.
Why Old Tax Debt Rarely Expires Quietly
Although tax debt can expire under statute, the IRS often enforces long before that happens. Wage garnishment, bank levies, and liens frequently occur years before expiration.
Waiting without a plan usually leads to enforcement rather than relief.
How to Determine Whether Your Tax Debt Is Still Collectible
The only reliable way to determine collectibility is to review IRS account transcripts and identify assessment dates and tolling events. Guessing based on tax year alone is risky.
Rappaport Tax Relief helps Connecticut taxpayers analyze transcripts, confirm expiration dates, and decide whether strategic resolution or statute-based planning makes sense.
Timeline Overview for Connecticut Taxpayers
| Stage | Typical Timeframe | Key Risk |
|---|---|---|
| Assessment | Up to 3 or 6 years, unlimited if unfiled | Unexpected assessments |
| Collection period | 10 years from assessment | Enforcement before expiration |
| Tolling events | Varies | Extended collection window |
This overview shows why timing matters and why professional review is valuable.
Bottom Line for Connecticut Taxpayers
The IRS can go back indefinitely to assess unfiled or fraudulent tax years and generally has ten years from assessment to collect. Extensions and pauses frequently lengthen that timeline.
If you have old tax debt in Connecticut, understanding exactly how far back the IRS can go is the foundation for choosing the right resolution strategy. Rappaport Tax Relief offers complimentary consultations to review IRS timelines and explain realistic options under federal law.
