"Louis Rey" <Louis.Rey[at]netcom.com> writes:

- quote -

Sounds like the assessment against responsible persons who
didn't pay over withheld taxes for a corp/partnership (trust
fund recovery penalty).

- quote -

Yes and no. The 10 year collection statute applies, but the
running of that period is suspended while you're out of the
country (IRC 6503(c)). IOW, the IRS gets 10 years while
you're in the US.

- quote -

Since your expatriate status has extended the statute, they
can refile the notice of lien to reflect that the statute is
still open.

- quote -

Correct. This type of liability is not dischargeable.

- quote -

The bankruptcy notation means that your bankruptcy has been
discharged; irrelevant to your concerns.

The absence of open IRS liens on your credit report tells me
that IRS didn't refile the notice(s). (Do the credit
reports show closed IRS liens?) You still owe the money,
they can still collect it, but their public notices are no
longer in effect.

IRS's failure to refile means one of two things. Either the
computer hasn't been told that you're out of the country and
the system assumes the account is no longer collectible
because of the 10 year statute or they messed up the lien
refiling. There's no way of telling which it is without
inquiring of IRS, and I suspect this is one of those
situations that gave rise to "let sleeping dogs lie."

Phil Marti
Topeka, KS

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I have basically the same problem than Julie (back taxes)
however my due years are as per IRS summary "Civpen for
period ending 12-31-1988 & 09-30-1989".

I never signed any agreement; I am currently residing in
Europe. As of this day, my net worth is 00$; does the 10
years STATUTORY limit apply to me ? or is there a way that
the IRS can renew in court the lien dated 8 1991 and
therefore extend indefinitely the assessed balance +
whatever the penalties are ?

I did file for bankruptcy "chapter 7" on 10-1994 and was
discharged in 04-1995 however I was told by an attorney
before the bankruptcy that my IRS taxes were not
dischargeable.

I had owned & lost my business, filing sub-s if it makes any
difference ! I checked the 3 major US credit bureau, as of
yesterday It does not any show

open liens;I do see under US BKPT CT account status
"discharged" . Am I to assume that I all debts to IRS were
erased ??.Could someone kindly explain to me where I stand;
very confused.

TIA

Linda R.

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I owe the IRS back taxes for 93-94 In 99 I made an
installment agreement with them to pay off what I owe at the
rate of $300 a month. As of now I owe approximately $8000
for 93. (Penalties and interest are a killer, I already more
than paid the principle.)

Anyway, what happens at the end of this year? I know that
the IRS has 10 years to collect the debt, but is that
extended indefinitely because I signed an installment
agreement with them?

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