questions with IRS debt SOL

[Oreo09]

I am new just been searching for some answers and came across this board.

Long story short I have a few years of back taxes with liens filed 2009-2014 from when I was self employed. There are 2 liens that are filed. 

1) 2009-2012 - 2009 & 2010 are out of SOL, 2011 is out of SOL 5/28/22 & 2012 is out 6/3/2023

2) 2013-2014 - 2013 is out 6/14/2024 & 2014 shows 2 different dates of 3/30/2025 & 9/28/2025

I was put into CNC status in 2015 and they have offset my refunds each year since then applying to different years each time. I have requested my transcripts so I can figure out exactly what has been done. I would like to start getting some letters showing proof these are past SOL and not collectible anymore, but I am afraid of ruffling feathers. So maybe someone can give some insight.

1. Since I am still in CNC status and not able to afford to pay currently should I just leave this alone until they all are out of SOL?

2. Can they offset my refund and apply to years that are out of SOL? I just want to make sure that come 2025 they are not still going to keep taking my tax refunds.

[FireMedic1]

Welcome @Oreo09 

"Generally, under IRC § 6502, the IRS will have 10 years to collect a liability from the date of assessment. After this 10-year period or statute of limitations has expired, the IRS can no longer try and collect on an IRS balance due. The IRS may have determined that you cannot pay any of your tax debt, as a result, the IRS has reported your tax account currently not collectible (CNC) and temporarily suspended certain collection actions until your financial condition improves. CNC status does not resolve your tax debt and any applicable interest or penalties will continue to accrue; it means the IRS has determined you cannot afford to pay the debt at this time."

https://www.taxpayeradvocate.irs.gov/notices/currently-not-collectible/ 

Theres legal help out there that could file a Offer in Compromise. Low success rate, like me. BK took care of the past. This is more of a legal thing. Best to seek legal assistance.

[tnhomestead]

Once they start trying to collect its generally 10 years. They wanted 200k from me, which no way for me to afford.  I just waited for the sol to arrive. You can get your transcripts online, in my case had a nice lady in a local tax firm pulled my records for free so I could find exactly the day it all dropped. Her advice to me was don't call them and dont do a thing to get on their radar.  Good luck, but talk to tax pro local.

[cashorcharge]

A few more things....

Depending on if you file STATE taxes..the IRS will also notify the State and redirect any refunds you were anticipating from the state to their debt.  Also and unfortunately, if something falls out of SOL, the don't notify the state that it's fallen out so you could still have an issue if you're expecting money there.

Regarding the SOL's themselves, if you ask for transcripts, towards the end of the report they will show the "allowable to collect date" so you can confirm what you're thinking is correct.  Asking for transcripts won't ruffle any feathers.  You may want to simply ask for ALL those years to make sure that each one is correct.  I am hoping you are calculating those SOL dates based on the return FILED date too.  

One more friendly note, make sure that you haven't signed an extension waiver, an offer in compromise or other settlement program as that will DELAY those SOL dates.

Lastly...IF...and this is a big ONLY IF...if you run into an issue through this process and start to get action/collection/levy letters...don't ignore as that will make matters worse.  If you need a moment and don't know how to proceed, file a FORM 911....it's puts an immediate STOP and HOLD on all activities until a tax advocate and go through things with you.