How do I get a copy of my Federal tax lien and how long is the statue of limitations on paying back that lien.

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Does the document contain that end date. I owe the IRS some back taxes from 2005 and since I had not worked again till 2013 and they now are coming after me for back taxes, penalties and interest

Attorney Answers

3
Michael Dallo ·
Per IRC 6502, the IRS has 10 years from assessment to collect the tax. There are exceptions to this rule, but they are uncommon. I would need to know more about when the IRS assessed the tax (this is different from when the lien was filed) to know when the collection statute expires.
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Kelly Mcginnity ·
Generally, the IRS Collection Statute is 10 years from the date of assessment. The date of assessment for your 2005 taxes would be April 15, 2006 - or the date that you filed your 2005 tax return. However, the collection statute may be extended for periods in which a taxpayer is deemed "currently not collectible" or during the pendency of an Offer In Compromise. In addition, the IRS may ask a Taxpayer to waive the Collection Statute in certain situations. Federal Tax Liens have a column labeled "Last Date for Re-filing" If the collection statute was not extended for any of the reasons above, the date in this column would be the expiration of the collection statute.
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Magda Abdogomez ·
If the IRS filed a federal tax lien it would be recorded in the public records of the county in which you live. Many counties allow you to access their public records online and print a copy. A federal tax lien includes a column which states what is the last day for refilling. Generally, if this date has passed and the lien has not been refiled then the lien is no longer valid Generally the IRS has 10 years from the date the tax was assessed to collect the taxes. However, this 10 year period can be extended as a result of different events such as taxpayer written extension, the filing of a bankruptcy, the filing of an offer in compromise, a Tax Court proceeding, absence from the US for a certain period of time to name a few. I have assumed for purposes of this answer that the return for 2005 was actually filed by you.
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