How Long Can the IRS Collect Back Taxes in Plantation, FL?

The IRS generally has ten years to collect a tax debt, but the clock doesn’t always run straight. This guide explains—in plain English—how the 10-year collection statute works for Plantation, FL residents, what starts the clock, what pauses it (“tolling” events), how new assessments create new clocks, and how to use these rules to make smart, fast decisions about filing back taxes and resolving balances.

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Table of Contents

Related reading:
How to File Back Taxes in Plantation, FL •
Consequences of Not Filing •
Plans vs. Settlements

The 10-Year Rule: What It Is (and Isn’t)

The IRS generally has ten years from the date a tax is assessed to collect it. This window is often called the “collection statute” or CSED—Collection Statute Expiration Date. When the CSED arrives, the IRS’s legal right to collect that specific assessed amount ends.

  • Per-assessment, per-year: Each year and each assessment have their own CSED.
  • Not a grace period: The IRS can and will collect during the ten years—waiting is risky.
  • Not a straight line: Certain actions can pause (toll) the clock.

Florida has no personal income tax, but the federal rules apply in Plantation, Sunrise, Tamarac, Davie, and greater Broward County.

Assessment Date: When the Clock Starts

The clock starts when the IRS assesses the tax. Assessment commonly occurs when:

  • You file a return and the IRS posts the liability.
  • The IRS files an SFR (Substitute for Return) because you didn’t file.
  • An audit or amendment adds additional tax for that year.
Key takeaway: If you file back taxes today, the assessment for that year will generally start a new ten-year collection clock for that assessed amount.

Tolling Events: What Pauses the Clock

Several events can suspend the collection clock. The specifics depend on facts, but commonly include:

  • Bankruptcy automatic stay (plus a buffer period after dismissal/discharge).
  • Collection Due Process (CDP) hearing periods.
  • Offer in Compromise (OIC) consideration and appeal periods.
  • Certain litigation or appeals that legally bar collection during the proceeding.

The effect and length of tolling vary. We confirm dates using IRS transcripts and case history to estimate a realistic CSED.

Warning: “Stalling” with the wrong actions can pause the clock and backfire. Use the statute as a planning input—not a tactic by itself.

New Assessments: Why New Clocks Appear

Changes after the original assessment can create new assessed amounts with their own ten-year clocks. Examples:

  • Audit adjustments or math-error corrections that increase tax.
  • Amended returns that increase tax (decreases are different).
  • Replacing SFRs with accurate returns can adjust assessments. The portion newly assessed gets its own CSED.

In practice, a single tax year can have multiple assessed amounts and multiple CSEDs. We map them carefully before recommending resolution options.

How to Find (or Calculate) Your CSED

There isn’t a single “CSED line” in standard account transcripts for every case. Here’s how we determine it:

  • Pull transcripts: Wage & Income, Account, and (when needed) more detailed modules.
  • Identify