Key IRS Collection Deadlines

Updated September 2026

The IRS collection deadlines that matter most are the 30 days you get to request a Collection Due Process hearing after a final levy notice or lien notice, the 90 days to petition Tax Court after a notice of deficiency, and the 10 years the IRS generally has to collect. Most other clocks, from equivalent hearings to payment plan appeals, hang off those. Each deadline below was checked against IRS.gov or the Tax Court in September 2026.

1. 1

   The due date printed on each bill

   IRS balance-due notices such as the CP14 don’t use a universal number of days; each one prints its own due date. The IRS says interest won’t accrue if you pay the CP14 amount by that date, but it accrues on anything unpaid afterward.

   A second date matters once a notice of intent to levy arrives: if you don’t pay within 10 days after it, the failure-to-pay penalty rises from 0.5% to 1% per month or partial month, per IRS.gov (2026). Interest itself runs at the federal short-term rate plus 3%, reset quarterly.

2. 2

   30 days to request a Collection Due Process hearing on a levy notice

   When you receive a Final Notice of Intent to Levy (LT11 or Letter 1058) or a CP90, Publication 1660 gives you 30 days from the date of the notice to request a CDP hearing on Form 12153. The request must be postmarked by the 30th day. Calling the IRS does not extend that window.

   Why it matters: except in jeopardy and a few other cases, the IRS can’t levy during those 30 days or during a timely requested hearing, and a timely request preserves your right to go to Tax Court. It also suspends the 10-year collection clock until the determination is final.

3. 3

   5 business days + 30 days after a lien is filed

   For a Notice of Federal Tax Lien, Publication 1660 says the IRS must notify you (Letter 3172) within 5 business days after the filing. You then have 30 days after that 5-day period to request a CDP hearing with the IRS Independent Office of Appeals. The lien notice itself shows the date the 30-day period ends.

   A lien hearing is where you can raise alternatives such as withdrawal, discharge or subordination of the lien, an installment agreement or an offer in compromise.

4. 4

   1 year for an equivalent hearing

   Miss the CDP deadline and you can still request an equivalent hearing. Per Publication 1660, the request must be postmarked by the end of the one-year period after the date of the levy notice, or one year plus 5 business days after the lien filing date.

   The trade-off is real: in an equivalent hearing the law does not prohibit levy, the collection statute is not suspended, and you cannot go to court if you disagree with Appeals’ decision. Use Form 12153 and check the equivalent hearing box.

5. 5

   30 days to take a CDP decision to Tax Court

   At the end of a timely CDP hearing, Appeals issues a Notice of Determination. According to the U.S. Tax Court, in a collection case the petition should be filed within 30 days of the mailing of that notice. Publication 1660 adds that the court may not let you raise issues or evidence you didn’t present to Appeals, so bring everything to the hearing.

   This short 30-day window is easy to confuse with the 90-day deficiency deadline below. They are different notices with different clocks.

6. 6

   90 days (150 if abroad) to petition on a notice of deficiency

   A statutory notice of deficiency, such as the CP3219A or CP3219N, proposes additional tax. Per IRS.gov, you have 90 days from the date on the notice to petition the U.S. Tax Court, or 150 days if the notice is addressed to someone outside the country. The IRS says it can’t extend this period, and working with the IRS during it doesn’t pause it.

   If you don’t petition and don’t resolve the issue, the IRS assesses the tax and bills you, and the collection notices start.

7. 7

   30 days to appeal a rejected or terminated payment plan

   Under the Collection Appeals Program, Publication 1660 gives you until the 30th day after a rejection letter to appeal a rejected installment agreement. For a proposed termination, you have 30 days from the notice of intent to terminate to appeal or cure the default, and your right to appeal continues for 30 more days after termination.

   The IRS can’t levy until 30 days after a rejection or termination, and a timely appeal generally keeps it from levying until the appeal is done. Form 9423 is the preferred written request.

8. 8

   2 to 10 business days for other collection appeals

   When a revenue officer takes lien, levy or seizure action, the CAP clock is much shorter. Per Publication 1660, you first ask for a conference with the Collection manager. If that fails, tell the officer within 2 business days that you want to appeal, and postmark Form 9423 within 3 business days of the manager conference to prevent collection from resuming.

   After a seizure, you must appeal to the Collection manager within 10 business days after the Notice of Seizure is given to you. Unlike CDP, a CAP decision can’t be taken to court.

9. 9

   2 years to request innocent spouse relief

   If a joint-return balance belongs to your spouse or former spouse, the Form 8857 instructions say to file as soon as you learn of it and generally no later than 2 years after the IRS first attempts to collect from you. Collection activity that can start that clock includes a section 6330 levy notice (Letter 11 or Letter 1058) and a refund offset where the IRS told you about Form 8857.

   Equitable relief from an unpaid balance has a longer window: generally the time the IRS has to collect the tax. See our innocent spouse relief page.

10. 10

    10 years for the IRS to collect (the CSED)

    Under IRC §6502, the IRS generally has 10 years from the date a tax is assessed to collect it, including penalties and interest. This date is the Collection Statute Expiration Date (CSED) and appears on your account transcript.

    The clock pauses while certain things are pending, per IRS.gov: an installment agreement request, an offer in compromise, a timely CDP hearing, bankruptcy, an innocent spouse claim, and periods of 6 months or more living outside the U.S. Some events add time, such as 30 days after an installment agreement or offer is rejected. Our statute of limitations guide goes deeper.

11. 11

    3 years to assess, and 3 years (or 2) to claim a refund

    The IRS can usually assess tax within 3 years after the return was due (including extensions) or, if you filed late, within 3 years after it received the return, whichever is later, per IRS.gov. The period is longer when a large share of income is left off the return, and unlimited for a false or fraudulent return filed to avoid tax.

    Your refund clock runs the other way: you generally must claim a credit or refund by the later of 3 years from filing or 2 years from paying the tax. After that, overpayments on old years are usually lost.

12. 12

    30 days to release a lien after you pay

    The IRS says it releases a federal tax lien within 30 days after the balance is paid in full. Before full payment, other options exist: discharge of specific property, subordination to another creditor, or withdrawal of the public notice on Form 12277.

    Under the Fresh Start Initiative, one withdrawal path is for taxpayers who owe $25,000 or less and pay by direct debit installment agreement, if compliance conditions are met, per IRS.gov (2026). Don’t confuse that withdrawal figure with the separate question of when the IRS files a lien. Our tax lien page covers each route.

How to keep track of your deadlines

• Write the date on each notice, and the deadline it starts, on the envelope the day it arrives.
• Send anything time-sensitive by certified mail and keep the postmark receipt. Publication 1660 deadlines turn on the postmark.
• Pull your account transcript to see assessment dates and your CSED.

For the order in which notices usually arrive, see our IRS collection timeline. If a deadline is close and you want help, our comparison of tax relief companies explains what to look for. Global Gate Tax Relief also offers a free consultation at 1-877-800-8180.

Frequently asked questions

Related guides and services

• CDP hearing explainedHow to use your strongest appeal right.
• IRS appeals helpCDP, equivalent hearings and CAP appeals.
• Most common IRS noticesWhat each notice means and which deadline it starts.

This guide is general information, not tax or legal advice. Tax rules and IRS procedures change; check the linked IRS sources or speak with a licensed professional about your situation. Individual results vary.