CSED Calculator

Tolling events explained

Offer in Compromise — pending, then rejected or withdrawn/terminated

Suspends the CSED while the offer is pending, plus 30 days after a rejection or termination (longer if timely appealed). See TC 481 and TC 482 for the exact date math and the separate one-year ASED extension that rides alongside it.

Bankruptcy (Automatic Stay)

Suspends the CSED for as long as the automatic stay bars the IRS from collecting, plus six months after the stay lifts — the suspension tracks the stay itself, not the whole bankruptcy case if the stay ends earlier. IRM 5.1.19.3.1; IRC §6503(h)(2).

Installment Agreement

Does NOT suspend the CSED while the agreement is simply in effect — only the pending-request window, 30 days after a rejection or termination (longer if timely appealed), and certain written-waiver PPIAs do. See TC 488 and TC 489 for the exact mechanics.

Innocent Spouse Request

Suspends collection against the requesting spouse from the date the claim is filed until the earlier of a signed waiver or the 90-day Tax Court petition window closing (or, if a petition is filed, the Tax Court decision becoming final) — plus 60 days in either case. It reaches only the requesting spouse’s liability. IRM 5.1.19.3.6; IRC §6015(e).

CDP Hearing (Levy)

Suspends the CSED from the date the IRS receives a timely CDP hearing request until the taxpayer withdraws it or the Independent Office of Appeals’ determination becomes final, including any court appeal — with a 90-day floor if less than 90 days remained when the determination becomes final. An equivalent hearing (requested after the 30-day CDP window closes) does not suspend the CSED at all. IRM 5.1.19.3.3; IRC §6330(e)(1).

Taxpayer Living Outside the U.S. (6+ months)

Suspends the CSED for any continuous period of six months or more the taxpayer spends outside the United States, and won’t let the CSED expire until at least six months after the taxpayer returns — even past the original ten-year date. IRM 5.1.19.3.7; IRC §6503(c).

Military Service (SCRA)

Suspends the CSED for the duration of the taxpayer’s military service and for an additional 270 days after it ends, under the Servicemembers Civil Relief Act — a materially longer tail than most of the other events here. IRM 5.1.19.3.9; 50 U.S.C. §4000(b).