Collection Statute of Limitations (Direct-to-On-Demand)
Determining Collection Statute and Tolling Events Discussed - Recorded 2/26/26 (Reviewed 9/15/25)
This course is offered Direct-to-On-Demand and is NOT included with a PASS.
The collection statute of limitations (CSOL) limits the time the IRS can collect a tax, and it is an important taxpayer defense against IRS collection activities. This course will review how to determine the CSOL, actions that can toll it, and how it factors into strategy in an IRS collections case.
Learning Objectives
- Calculate the collection statute end date (CSED).
- Identify common federal tax actions that toll the CSOL, and for how long.
- Identify common federal tax actions that do not toll the CSOL.
Education Information
IRS Program Number: NMVBP-T-00337-26-S
Credit hours: 1 NASBA CPE / 1 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Thomas Gorczynski, EA, USTCP Learn more about our instructors here.
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.
