Tool 6: Collection Deadline Tracker
Track IRS notice dates, printed response deadlines and follow-up actions. Keep different hearing and court deadlines separate rather than guessing.
When to use this
Use this worksheet when you are trying to understand the collection timeline for an assessed tax balance, particularly if you have heard different expiration dates or have several tax periods to review. Work from assessment records, not simply the year printed on a return.
Gather account transcripts and records of payment-plan requests, offers, hearings, bankruptcy proceedings and other events that may affect the timeline. Record uncertain dates as questions to verify. Keep separate entries for separate assessments rather than assuming every balance shares one deadline.
This is a recordkeeping aid, not an automated legal deadline calculation. The event descriptions below are a starting checklist, not a substitute for reviewing the particular record. Compare the dates with your tax debt inventory and seek confirmation before relying on an expiration date.
Worksheet
Scroll horizontally if needed to see all columns.
| Tax period | Assessment date | Ten years later | Suspension events (type, start, end, days) | Total days added | Adjusted CSED | IRS-stated CSED | Match? |
|---|---|---|---|---|---|---|---|
Suspension events to look for on the transcript: Offer in Compromise pending (code 480 to 481/482) plus 30 days plus appeal; installment agreement request pending plus 30 days plus appeal; timely CDP hearing (code 520 with hearing closing code) through final determination; bankruptcy (code 520) plus six months; continuous absence from the U.S. of six months or more plus six months; innocent spouse request for the requesting spouse plus 60 days.