Understanding your Collection Statute Expiration Date (CSED)

adminIRS Collections

From the IRS Taxpayer Advocate Blog The Collection Statute Expiration Date (CSED) marks the end of the collection period, the time period established by law when the IRS can collect taxes. The CSED is normally ten years from the date of the assessment. Assessments with their own CSED: Original tax assessments from voluntarily filed returns; Tax assessments arising from amended return filings; Substitute for …

traveler with luggage

Owe Back Tax? Your Passport May Be Revoked & Driver’s License Suspended

Peter E. AlizioIRS Collections, NYS Collections

Since 2013 the New York State Department of Taxation and Finance (NYSDTF) has been working collectively with the Department of Motor Vehicles (DMV) to collect past-due taxes. At the federal level in 2015 section 7345: Revocation or Denial of Passport in case of Certain Tax Delinquencies was added to the Internal Revenue Code permitting the IRS to send information to …



Peter E. AlizioIRS Collections

IRC Section 7345: “Revocation or Denial of Passport in case of Certain Tax Delinquencies” was added to the Internal Revenue Code about a year ago (December 2015).  This law gives the IRS the ability to certify taxpayers that owe: seriously delinquent tax debt*.  Once certified, the IRS will transmit a certificate to the Secretary of State that will have the …