An Overview of the Collection Statute of Limitations
The IRS does not have unlimited time to collect an unpaid balance. Under §6502(a)(1), the tax (and any related penalties and interest) may be collected by levy or a court proceeding, but only if the levy is made or the proceeding begins within ten years after the assessment of the tax. https://www.tomtalkstaxes.com/p/an-overview-of-the-collection-statute (May 12, 2025)