IRS Collection Process

[cpa72]

Good afternoon all:

I hope everyone is doing well.  A taxpayer came to me with this:

Filed joint tax returns at the end of 2013 for tax years 2006, 2007 and 2008.  Owed in the neighborhood of $50,000 in tax, penalties and interest.  IRS allowed taxpayer (husband) to pay $100  per month.  Last week, IRS sends spouse (wife) a demand letter for full payment

Please confirm for me that under 6502, there is a 10 year time period to collect the tax from the time the liability was assessed.  In this instance, late 2013 meaning the time to collect expires soon.

Question:

1.  Since they were joint returns, does the clock start in 2013 for the spouse (wife)?, and

2.  If so, the IRS is butting up the deadline for collection.  That said, they are calling.  What can the taxpayer do?

Any insight or recommendations are greatly appreciated.

[BobKamman]

Sounds like H requested an instalment agreement, which would have suspended the statute for collection while it was under consideration by IRS.  Maybe he also did an OIC.  W did not join him in either of these?  Then what does she expect?  And why were they filing a 2006 return in 2013?  Sounds like a sleeping dog that someone kicked awake.  

[Just-Lisa-Now-]

So he's been paying $100 a month since 2013?

[qbteachmt]

"Please confirm for me that under 6502, there is a 10 year time period to collect the tax from the time the liability was assessed. In this instance, late 2013 meaning the time to collect expires soon."

Did you see the assessment date on the transcript? What other notes and codes are listed there? Do you need a transcript for each individual (are they no longer joint)? See this topic:

https://proconnect.intuit.com/community/tax-talk/discussion/csed-and-10-year-period/00/234147