The IRS has 10 years from assessment to collect. After that, the debt expires. When you genuinely cannot pay, CNC status combined with a running statute can be a viable endgame.
Watch for tolling events that pause the clock: OIC applications, bankruptcy, CDP hearings. Each adds time. Knowing your exact CSED dates requires transcripts and careful calculation.
Let me pull your transcripts and calculate when your debt expires.
General information, not legal advice. Reading this page does not create an attorney-client relationship. Tax rules and dollar thresholds change; confirm the current figures for your tax year before acting.