The IRS is collecting. Where are you on the clock?
A balance-due account moves through a fixed sequence: the first bill, three reminder notices, the CP504 that warns a levy is coming, the LT11 or Letter 1058 that actually gives Collection Due Process rights, and then a levy itself. Every notice in that sequence has its own deadline, and missing one narrows what you can still do about the next.
The Collection Statute Expiration Date is the outer boundary on all of it — the IRS generally has ten years from assessment to collect, tolled by specific events, and every collection alternative has to be sized against however much of that clock is left. Once you know where an account sits in the sequence and how much clock remains, there are four ways to actually intervene: an installment agreement, Currently Not Collectible status, an Offer in Compromise, or a Collection Due Process appeal.
Start with the tool
- CSED Calculator
Calculate the Collection Statute Expiration Date on any IRS liability, with every tolling event shown.
Calculators
- Collection Alternative Router
Route a case across Guaranteed IA, Simple Payment Plan, Non-Streamlined IA, PPIA, CNC, and OIC in one pass, with the IRM/IRC citation shown at every branch — the ITA-1 engine and ITA-2 ruleset (WN-388) surfaced.
- IA Payment Calculator
Size a Simple Payment Plan, Guaranteed, or Simple Payment Plan (Business Trust Fund) installment agreement per IRM 5.14.
- CNC Eligibility Calculator
Check Hardship Currently Not Collectible eligibility per IRM 5.16.1.2.9 — income vs. allowable expenses and net asset equity.
- OIC Pre-Qualifier
Run the IRS reasonable-collection-potential formula to test offer-in-compromise viability.
- Form 433 Auto-Populator
Turn a pasted Wage & Income Transcript into a populated Form 433 disposable-income estimate under the IRS Collection Financial Standards.
- Appeal Channel Router
Route a dispute to Collection Due Process, the Equivalent Hearing, the Collection Appeals Program, an Offer in Compromise rejection appeal, or Audit Reconsideration in one pass, with the deadline and the IRC/IRM citation shown at every branch — the ITA-1 engine surfaced against a fourth ruleset.