Section 16.11 Duration

• Library: Bankruptcy Practice (2007 Ed. + 2015 Cum Supp)

C. (§16.11) Duration

The government’s tax lien is effective until a debtor pays off the tax liability or until the lien becomes unenforceable because of the lapse of time. See, e.g., In re Nerland Oil, Inc., 303 F.3d 911, 916 (8^th Cir. 2002). The IRS has a ten-year statute of limitations to begin collection proceedings against the taxpayer. I.R.C. § 6502(a); Remington v. United States, 210 F.3d 281, 284 (5^th Cir. 2000). This statute of limitations commences at the time of the tax assessment. The ten-year...