Summary
Information as of October 18, 2024, prepared by Justin C. Chung, Legislative Attorney and Jamie Bush, Visual Information Specialist.
1 All citations in this infographic are to the IRC unless otherwise indicated.
2 For more information about IRS's seizure authority, see CRS Infographic IG10042, Federal Tax Lien Enforcement, by Justin C. Chung.
3 Even if a taxpayer les a claim of refund within the RSED, the amount of the refund is limited based on the amount of time elapsed since the tax was paid.
§ 6511(b).
4 The statutory exceptions to the RSED (some of which are listed in this infographic) are the exclusive means to pause or extend the RSED. See United States v.
Brockamp, 519 U. S. 347, 352 (1997) (holding that the RSED cannot be equitably tolled due to circumstances affecting the taxpayer not listed in the statute).
5 The information in this row highlights some of the most common exceptions and is not intended to be exhaustive. The impacts of these exceptions on the
SOL can include suspension, extension, and/or non-applicability of the SOL and vary based on statute and/or regulation. For example, if the taxpayer fails to
le a return or les a false or fraudulent return, the ASED does not apply, and the government can collect through a court proceeding at any time.
§§ 6501(c)(1),(3).
Tax Statutes of Limitations
The Internal Revenue Code (IRC, Title 26 of the United States Code)1 establishes the time
periods—or statutes of limitations (SOLs)—during which the Internal Revenue Service
(IRS) must assess tax owed and collect on tax due. The IRC also establishes the SOL for a
taxpayer to claim a refund if the taxpayer overpays tax or qualies for refundable tax
credits. IRC SOLs are subject to exceptions, which can impact their length and operation.
Examples of common exceptions that may impact the SOL are provided below.
What does the
SOL limit?
What is the SOL
called?
Where in the IRC
is the SOL?
Who is limited by
the SOL?
What are
common
exceptions
impacting the
SOL?5
Assessment Collection Refund
Assessment is the
statutorily required
recording of a tax liability,
often resulting from audits.
An assessment triggers the
IRS's statutory authority to
undertake certain collection
actions.
Collection is a series of
actions that the IRS is
statutorily authorized to take
to collect taxes owed if a
taxpayer does not voluntarily
pay them. Collection can
include seizing the taxpayer's
property and assets.2
If a taxpayer pays, or the IRS
collects, more tax than what
is owed, the taxpayer might
be able to claim money
back as a tax refund. Even if
a taxpayer does not owe
tax, they might still qualify
for a refundable tax credit.
Assessment Statute
Expiration Date (ASED)
Collection Statute
Expiration Date (CSED)
Refund Statute Expiration
Date (RSED)
Generally, three years
from either (1) the date
IRS receives the tax return
or (2) the due date of the
return, whichever is later
Generally, ten years from
the date of assessment
Generally, either (1) three
years after ling the return
or (2) two years after the tax
is paid, whichever is later3
§ 6501(a) § 6502(a) § 6511(a)
IRS IRS Taxpayer 4
How long is the
SOL?
• False or fraudulent return,
§ 6501(c)(1)
• Failure to le return,
§ 6501(c)(3)
• Extension by agreement,
§ 6501(c)(4)
• Substantial omission of
income, § 6501(e)(1)
• Redetermination of
deficiency in Tax Court,
§§ 6503(a), 6213(a)
• Bankruptcy, § 6503(h)(1)
• Extension by agreement in
connection with Installment
Agreement (IA) or release of
levy, § 6502(a)
• Court judgment on tax
liability, § 6502(a)
• Collection Due Process
hearing, § 6330(e)(2)
• Innocent spouse claim,
§ 6015(e)
• Bankruptcy, § 6503(h)(2)
• IA request, 26 C.F.R.
§ 301.6159-1(g)
• O-er in Compromise
request, 26 C.F.R.
§ 301.7122-1(i)
• ASED extended by
agreement, § 6511(c)
• Refunds based on specific
claims, § 6511(d)
• Financial disability because
of physical or mental
impairment, § 6511(h)
• Affected by a federally
declared disaster, § 7508A