Today, Optima Tax Relief’s Chief Tax Officer and Lead Tax Attorney, Phil, answers a Reddit question about CSEDs:
“If my CSED is 11/15/25, does it expire at the beginning or end of the month?”
To get there, he breaks down what a Collection Statute Expiration Date (CSED) actually is and how the IRS calculates it.
What the CSED Really Is
Your CSED is the date your tax debt is no longer legally collectible by the IRS. In most cases, the IRS has 10 years to collect from the date your tax is assessed. This assessment date is usually the day you file your tax return, or, if you were audited, the day the IRS assesses the additional liability. That’s when the 10-year clock starts. In some cases, it is possible to have two CSEDs if you have two separate unpaid assessments.
Why the Clock Doesn’t Always Run Straight Through
It’s important to understand that the CSED clock can pause. Certain actions, such as submitting an Offer in Compromise, having a pending installment agreement request, filing a petition in Tax Court, or declaring bankruptcy, all suspend the countdown. When the pause ends, the clock resumes.
So, Does It Expire at the Start or End of the Month?
In the Reddit example, the CSED is 11/15/25. That means it does not expire on November 1st or November 30th — it expires on the exact date: November 15th, 2025. The CSED is a precise day, not a month-long window.
Don’t Lose Track of the Timeline
Because of all the start-and-stop rules, calculating your true CSED isn’t always as simple as counting 10 years from when you filed. Knowing the exact date can help you better understand your rights and plan your next step with confidence.
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