--- title: Can the IRS Collect on a 10-Year-Old Tax Debt? description: While most taxpayers receive a reprieve on their tax debt after ten years, in some cases the IRS still has the ability to collect on an old debt. image: https://www.toptaxdefenders.com/hs-fs/file-250813249-jpg/images/hundreddollars.jpg --- [(866)866-1555](tel:866-866-1555) | [Contact](https://www.toptaxdefenders.com/contact-us) [![Top Tax Defenders](https://www.toptaxdefenders.com/hs-fs/hubfs/images/nov_15/ttd_logo_test_new.png?width=314&height=64&name=ttd_logo_test_new.png "Top Tax Defenders")](https://www.toptaxdefenders.com) # Tax Matters - The Top Tax Defenders Blog # Can the IRS Collect on a 10-Year-Old Tax Debt? By Top Tax Staff | Oct 19, 2012 6:00:00 AM | [IRS Collections](https://www.toptaxdefenders.com/blog/topic/irs-collections) [![Share on Facebook](https://static.hubspot.com/final/img/common/icons/social/facebook-24x24.png)](http://www.facebook.com/share.php?u=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Dfacebook) [![Share on LinkedIn](https://static.hubspot.com/final/img/common/icons/social/linkedin-24x24.png)](http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Dlinkedin) [![Share on Twitter](https://static.hubspot.com/final/img/common/icons/social/twitter-24x24.png)](https://twitter.com/intent/tweet?original_referer=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Dtwitter&url=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Dtwitter&source=tweetbutton&text=Can%20the%20IRS%20Collect%20on%20a%2010-Year-Old%20Tax%20Debt%3F) [![Share on Pinterest](https://static.hubspot.com/final/img/common/icons/social/pinterest-24x24.png)](http://pinterest.com/pin/create/button/?url=https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Dpinterest&media=) [![Share on Email](https://static.hubspot.com/final/img/common/icons/social/email-24x24.png)](mailto:?subject=Check%20out%20https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Demail%20&body=Check%20out%20https%3A%2F%2Fwww.toptaxdefenders.com%2Fblog%2Fbid%2F160922%2Fcan-the-irs-collect-on-a-10-year-old-tax-debt%3Futm_medium%3Dsocial%26utm_source%3Demail) ![pay off your tax debt with irs payment plan](https://www.toptaxdefenders.com/hs-fs/hubfs/pay%20off%20your%20tax%20debt%20with%20irs%20payment%20plan.jpeg?width=6048&name=pay%20off%20your%20tax%20debt%20with%20irs%20payment%20plan.jpeg) If you have a tax debt with the IRS that is at least ten years old, you might think that the agency doesn't have the ability to pursue you for collection. While most taxpayers receive a reprieve on their tax debt after ten years, in some cases the IRS still has the ability to collect on an old debt. It's important for taxpayers to find out if their accounts are exempt from the ten-year rule so that they can prepare themselves if the IRS decides to pursue collection. ### [![DECIDING WHICH TAX DEDUCTIONS TO USE? DOWNLOAD OUR FREE, ULTIMATE LIST OF TAX DEDUCTIONS »](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/139062/c268cfef-3f4d-4384-883e-1c330a658c42.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/139062/c268cfef-3f4d-4384-883e-1c330a658c42) **Why the 10-Year Statute May Not Apply to You** In a few situations, the IRS does not have to abide by the typical ten-year statute of limitations on tax debts. These special circumstances typically have to do with other tax relief provisions that taxpayers may try to take before the period ends. For example, if an individual files for an offer in compromise, which allows them to pay a portion of their tax debt without having to pay it all, then he or she is not entitled to have their debt removed after the ten-year period ends. Other situations that disqualify taxpayers from protection under the statute include those who file for bankruptcy protection from the IRS and those who sign a waiver form as part of enrollment in an installment plan. The IRS also does not have to follow the ten-year statute if the taxpayer is not living in the United States at the time the period ends or if the taxpayer is currently pursuing or receiving legal action from the agency. ### [![DO YOU NEED IRS TAX HELP? SCHEDULE A FREE CONSULTATION WITH OUR TAX EXPERTS »](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/139062/758dc20d-7fa2-4e2a-a2ae-b124ff4cd561.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/139062/758dc20d-7fa2-4e2a-a2ae-b124ff4cd561) **Why Taxpayers Should Try to Settle Their Debt Quickly** If the individual's tax debt is exempt from protection under the statute, the IRS will have additional time to pursue debt collection. The longer that the account is active, the more tools the IRS will have at its disposal to clear up the account. The agency may decide to use such tactics as imposing a tax levy or a [tax lien to lay claim to the taxpayer's assets](https://www.toptaxdefenders.com/tax-solutions/remove-liens/). Individuals who work for an employer may have their wages garnished for a period of time to help satisfy their back tax debt. Since the IRS does not need to obtain consent from the taxpayer before beginning these types of tactics, it is in a taxpayer's best interest to try to settle the account on their own before the agency takes action. While you might not be guaranteed protection from [back tax debt collection](https://www.toptaxdefenders.com/tax-solutions/settle-back-taxes/) under the ten-year statute, you can make sure that you're prepared in case the IRS continues to pursue you for payment of your debt. Finding out which circumstances are not covered by the statute of limitations will give you a head start in arranging your finances to cover your debt.   [![guide-download-banner](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/139062/e3319570-b963-4136-8a66-f729e4843b7b.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/139062/e3319570-b963-4136-8a66-f729e4843b7b) COMMENTS ### SUBSCRIBE VIA EMAIL ### POSTS BY TOPIC - [Tax Tips and Help (287)](https://www.toptaxdefenders.com/blog/topic/tax-tips-and-help) - [IRS Collections (121)](https://www.toptaxdefenders.com/blog/topic/irs-collections) - [IRS Audit (72)](https://www.toptaxdefenders.com/blog/topic/irs-audit) - [Tax Credits and Deductions (69)](https://www.toptaxdefenders.com/blog/topic/tax-credits-and-deductions) - [Tax Resolution (62)](https://www.toptaxdefenders.com/blog/topic/tax-resolution) - [Business Taxes (53)](https://www.toptaxdefenders.com/blog/topic/business-taxes) - [Back Taxes (51)](https://www.toptaxdefenders.com/blog/topic/back-taxes) - [Wage Garnishment (22)](https://www.toptaxdefenders.com/blog/topic/wage-garnishment) - [Tax Levies (19)](https://www.toptaxdefenders.com/blog/topic/tax-levies) - [IRS Payment Plans (15)](https://www.toptaxdefenders.com/blog/topic/irs-payment-plans) - [Tax Liens (14)](https://www.toptaxdefenders.com/blog/topic/tax-liens) - [Offer in Compromise (9)](https://www.toptaxdefenders.com/blog/topic/offer-in-compromise) - [Unfiled Tax Returns (9)](https://www.toptaxdefenders.com/blog/topic/unfiled-tax-returns) - [IRS Tax Attorneys (7)](https://www.toptaxdefenders.com/blog/topic/irs-tax-attorneys) - [Asset Seizure (6)](https://www.toptaxdefenders.com/blog/topic/asset-seizure) - [Tax Evasion (6)](https://www.toptaxdefenders.com/blog/topic/tax-evasion) - [Criminal Tax Defense (4)](https://www.toptaxdefenders.com/blog/topic/criminal-tax-defense) - [Innocent Spouse Relief (4)](https://www.toptaxdefenders.com/blog/topic/innocent-spouse-relief) [see all](https://www.toptaxdefenders.com/blog/bid/160922/can-the-irs-collect-on-a-10-year-old-tax-debt#) ### RECENT ARTICLES ### POPULAR ARTICLES Aenean sollicitudin, lorem quis bibendum auctor, nisi elit consequat ipsum. 11222 Richmond Avenue Suite 235, Houston, TX 77082 Copyright 2026 Top Tax Defenders. 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