Section 6502 is the statutory foundation for the Collection Statute Expiration Date. The assessment date starts the general clock, not the return due date or the date the taxpayer first receives a bill.
What the authority does
When assessment is timely, collection by levy or court proceeding generally must begin within ten years after assessment. The Code contains events that suspend the running of that period, and a timely court proceeding can affect collection after judgment.
Why it matters in a tax controversy
A reliable calculation maps each assessment separately, then adds only legally supported suspension periods. Bankruptcy, Collection Due Process proceedings, offers in compromise, installment-agreement events, absences from the country, and litigation may affect the result.
What it does not answer by itself
A transcript estimate or a date quoted by an employee should not be treated as conclusive without checking the underlying event history. The statute also does not prohibit voluntary payment after the collection period or resolve lien-release mechanics by itself.
Research and case checkpoints
- List every assessment date and amount within each tax period.
- Build a dated timeline of all potentially suspending events.
- Confirm whether a suit, judgment, or authorized extension changed the ordinary period.
- Evaluate resolution proposals in light of the independently calculated time remaining.
Primary and official sources
Currency note: Check the current text, amendment history, effective date, and the version governing the tax period or agency action before relying on this summary.