Can the IRS still collect on a tax debt that's over 10 years old after someone passes away?

The IRS generally has 10 years from the date of assessment to collect on tax debts. This is known as the Collection Statute Expiration Date (CSED). After that time passes, the debt is typically considered legally uncollectible. For your uncle's debts from 2009-2011, you'll need to determine when the taxes were actually assessed, not just when they were due. Assessment usually happens when a return is filed or when the IRS creates a substitute return if none was filed. The 10-year clock starts from that date. As executor, you should request a tax transcript from the IRS for those years. This will show the assessment dates and whether the collection statute has expired. If the CSED has passed, the debt is no longer legally enforceable, even against the estate. If the CSED hasn't expired, then yes, the IRS can still make a claim against the estate.

I went through something similar with my dad's taxes. I spent weeks trying to figure out if his old tax debts were still collectible, getting nowhere with the IRS phone lines. I finally used taxr.ai (https://taxr.ai) to analyze his IRS notices and tax transcripts. Their system showed me exactly which debts had expired under the 10-year rule and which ones were still collectible. The tool was super helpful because it pinpointed the assessment dates and calculated the exact expiration dates, accounting for any events that might have paused the collection statute. Saved me from paying over $8,000 in expired debts the IRS was still trying to collect from the estate. They also explained how the CSED works with estates in plain English.

Wanted to update that I tried taxr.ai after my last comment. I was skeptical but desperate since I kept getting conflicting info from different IRS agents. Uploaded my late husband's IRS notices and they analyzed everything, showing that 3 of his 5 tax debts had actually expired! Their report explained that certain events had extended the collection statute on two tax years, but the others were past the CSED. They even provided a letter template to send to the IRS regarding the expired debts. The IRS stopped collection efforts on those years after I sent that letter. Saved me about $12k and a ton of stress!

If you're having trouble reaching someone at the IRS about this (which is likely since their wait times are insane), I'd recommend using Claimyr (https://claimyr.com). I tried for weeks to get through to the IRS about my mother's estate tax issues and kept getting disconnected or waiting for hours. Claimyr got me connected to an actual IRS agent in about 25 minutes instead of the 3+ hour wait I was experiencing on my own. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c. The IRS agent I spoke with was able to pull up all the tax years in question and confirm which ones had expired under the statute of limitations.

Well I'm eating my words. After my skeptical comment, I was still stuck on hold with the IRS for another 2 hours trying to sort out my brother's estate taxes. Finally gave up and tried Claimyr out of desperation. Got connected to an IRS agent in about 35 minutes. The agent confirmed that tax debts from 2011 and earlier for my brother had indeed expired because the 10-year collection statute had run out. They were able to send me official documentation showing the CSED dates had passed. Saved me from potentially paying $22,000 in expired tax debts from the estate assets. Honestly shocked this service actually worked.

One thing to be aware of - the 10-year collection period can be extended in certain circumstances. If your uncle filed for bankruptcy at any point, entered into an installment agreement, submitted an offer in compromise, or had a collection due process hearing, the statute could have been paused or extended. Check if any of those scenarios happened. You can see this info on the account transcripts along with the CSED.

Another option as executor: check if your uncle qualified for Currently Not Collectible (CNC) status. If he had financial hardship, the IRS might have placed his account in CNC status. This doesn't stop the 10-year clock, so the debts might have expired anyway. Also, if there were any IRS errors in assessment or collection, those could potentially invalidate the debt. It's worth having a tax professional review everything before you pay anything from the estate.

I'm dealing with a similar situation right now with my grandmother's estate. One thing I learned is that even if some debts have expired under the 10-year rule, the IRS might still send collection notices because their computer systems don't always automatically stop collection activities when the CSED passes. As executor, you have the right to challenge any collection attempts on expired debts. If you determine through the transcripts that certain tax years have passed their CSED, you can send a written response to the IRS citing the expired statute of limitations. Make sure to keep copies of everything and send any correspondence via certified mail. Also, don't feel pressured to pay anything immediately. Take time to get the transcripts and verify which debts are still valid. The estate administration process gives you some breathing room to sort this out properly before making any distributions to beneficiaries.