The IRS can attempt to collect the back-tax debt for 10 years after the date the tax was assessed. A tax lien can be filed at any time, as long as it’s within 10 years of the assessment date. Most taxpayers can expect the IRS to stop trying to collect the debt after this time period expires.
The IRS files a Notice of Federal Tax Lien Refile on a taxpayer in cases that call for collection past the 10-year statute. The notice certainly needs to be filed promptly in order to maintain its priority. The Notice of Federal Tax Lien lists the last day for refiling for each tax liability. The 10-year statute begins counting down 30 days after the date the tax was assessed. Refiling deadlines take place 10 years after the original statute expiration date.