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[ 2025 Training Event #4 ]

Understanding the Collection Statute Expiration Date (CSED)

Thursday, April 24th | 2:00-3:00pm Eastern

Enter your information below (exactly as the IRS has it) to register for this event. Include your PTIN number if you would like to receive continuing education credit with the IRS. CPAs & Attorneys do not need to enter a PTIN if they do not need IRS credit.

 

Course Description

As tax professionals, we know the IRS has broad powers to collect unpaid taxes—but do we truly understand how long they can pursue taxpayers for those debts? The Collection Statute Expiration Date (CSED) determines when an IRS tax liability expires, but various actions can suspend or extend the collection clock, making it a critical factor in tax resolution strategies.

This course will equip you with a comprehensive understanding of CSED rules, helping you navigate collection cases with confidence. We’ll break down how assessments initiate the collection statute, what tolling events extend it, and how different resolutions—such as Installment Agreements, Offers in Compromise, and bankruptcy—affect the timeline. Understanding these concepts can mean the difference between a successful resolution and unnecessary stops to the collection clock for your clients.

Key Takeaways

  • What is the Collection Statute Expiration Date (CSED)?
  • Tolling Events: What Stops the IRS Collection Clock?
  • How to Calculate a CSED
  • How collection case resolutions impact the CSED
  • Calculating the CSED

Participants will earn: 1.0 CPE/CE credit

Field of Study: Taxation

Price: FREE

Course presented by: Angelene Wierzbic, EA, CTRS
Angelene is an IRS Enrolled Agent as well as a Certified Tax Resolution Specialist. She has spent nearly two decades in the trenches alongside industry experts Larry Lawler and LG Brooks working on complex tax resolution cases. She has worked and consulted on many hundreds of cases in her career and is an instructor in the famous ASTPS Tax Resolution Accelerator (formerly known as the Boot Camp).

Additional Information:

Prerequisites: None

Who Should Attend: Any tax professional that wants to better understand how to represent troubled taxpayers.

Advance preparation: None

Program level: Intermediate – Attendees should possess the knowledge common to CPAs, EAs, and Attorneys.

Delivery Method: Group Live

For more information regarding program concerns, or cancellation
policies, please contact our offices at (716) 630-1650 or send an email to info@astps.org.

The American Society of Tax Problem Solvers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

The American Society of Tax Problem Solvers (ASTPS) is an approved continuing education provider through the IRS.