Tools · IRS Resolution & Collections

CSED / ASED / RSED Statute Calculator

When the clock runs out★ PRO

Client & taxpayer

Active client

Taxpayer name

Tax year / period

1 · Collection Statute (CSED)

The IRS generally has 10 years from ASSESSMENT to collect (IRC §6502). Past it, the debt is legally uncollectible.

Assessment date

Tolling events (pause the clock — optional)

2 · Assessment Statute (ASED)

The IRS generally has 3 years from the later of filing/due date to assess MORE tax (IRC §6501) — 6 years for a substantial income omission, no limit for fraud or an unfiled return.

Return filed date

Original due date

More than 25% of gross income omitted (6-year statute) Fraudulent return (no statute) No return ever filed (no statute)

3 · Refund Statute (RSED)

The taxpayer has the LATER of 3 years from filing or 2 years from payment to claim a refund or credit (IRC §6511).