BobKamman
Level 15

As always, don’t trust anything IRS tells you.

https://procedurallytaxing.com/tigtas-annual-review-of-cdp-processing/ 

“ TIGTA found that in 20% of the reviewed cases the IRS got the CSED wrong.”

https://procedurallytaxing.com/more-clarity-on-csed-problem/ 

“In our quest to resolve the CSED problem, we involved the Local Taxpayer Advocate office. It confirmed that the CSED had run, despite the fact that the taxpayer’s account was still open, and told us there was a glitch in the system; however, we were not told what the glitch was. A strong suspect for the glitch has now been identified.”

https://procedurallytaxing.com/inability-to-correctly-calculate-csed-confusion-leads-to-unlawful-res... 

“as noted in the National Taxpayer Advocate’s 2014 Annual Report, the IRS often engages in forced collection action after the Collection Statute Expiration Date (CSED) has passed.”