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Collection timeline worksheet
The original input interface is available for private planning. Unvalidated IRS acceptance predictions and adjusted collection deadlines are not displayed.
Tax Assessment Date
Enter the assessment date from your IRS account transcript or Form 4340. A CP2000 proposal or notice of deficiency is not itself an assessment date.
The 10-year collection clock starts from this date.
Tolling Events (Clock Pauses)
Certain events pause the 10-year collection clock. Add any that apply to your situation.
No tolling events added yet.
If you have never filed bankruptcy, submitted an OIC, or lived outside the US, you may not have any tolling events.
Methodology limits and remaining review
Overlapping suspension periods, multiple assessments, event-specific extensions and missing transcript information need validated fixtures. A simplified date must not be presented as the final legal collection deadline.
IRM 5.1.19: Collection Statute Expiration