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No matter how poorly the IRS treats you, they only have 10 years (without extensions) to collect the tax. So, get your Account Transcripts to determine the expiration date. During that time period you will have to deal with the IRS through payment agreements, Penalty Abatements, Bankruptcy or possibly an Offer of Compromise. Each of those choices carries negative consequences to you. Don't do anything to extend the statute of limitations unless you're sure of the risk!