The statute of limitations on the collection of a tax liability is 10 years. (Internal Revenue Code 6502.)  After ten years the debt is wiped out. (continue to read for provisional conditions)

There are a number of ways the ten-year period can be extended.

1. The ten-year period does not start until you file your tax return and IRS assesses the tax against you.   So NOT filing a return and hiding for 10 years won't get your tax debt wiped out.
2. IRS can extend the ten-year period by suing you in federal court.  This does not happen very often, so I am told.
3. If you file an Offer in Compromise, or traveling or living outside of U.S., or involved in a dispute with IRS, or file bankruptcy or request a Taxpayer's Assistance, sign a waiver form or request any kind of hearing; your ten-year period is extended until any of these issues are involved.

It is strongly suggested by www.taxeswilltravel.com that you contact a Tax Professional if any of these situations apply to you.

This article, was prepared by Cassandra Ingraham, a California Tax Instructor/Preparer who can be found at www.taxeswilltravel.com  For legal explanation of the above article, visit: http://www.irs.gov   keywords; code 6502