<prompt> Human: Short version of the question: is there a statute of limitations on federal taxes?I just received a notice that I owe for taxes from 2007. I dont have any of my tax information for that year, nor does my ex-husband to whom I was married at the time. Id received a similar notice about five-seven years ago and just finished paying it off three years ago. Per the IRS, they re-audited and found that we had under-payed we didnt make much that year, so I cant imagine how we could owe this much more, let alone the first amount. All of the information I am finding online says that there are only a few reasons they can extend the time-frame to re-audit to 6 years, and very few cases in which they can re-audit indefinitely.Edit: Ive spoke with the IRS twice now and have ordered my tax transcripts for that year. I guess I will wait and keep my fingers crossed. Thank you all for your input!Assistant: The general Collection Statute Expiration Date is ten years from the assessment date. There are conditions that can suspend the clock, such as a bankruptcy status or the time an Offer In Compromise is considered. I just received a notice that I owe for taxes from 2007.What is the notice number, identified in the upper right corner of page one?How much do you owe on the notice?Human: Thank you so much for replying. I received a statement from a collection company CBE. I did not receive anything from the IRS before this. I do not see a notice number on the top of the letter it is on CBE letter head.The amount is 2,974.65. Its definitely a manageable amount, but I have no way to confirm if it is correct at this point.Neither of us have declared bankruptcy or had anything terribly exciting tax-wise happen then or since.  <response>: Yes, CBE is one if the four Private Debt Collection agencies IRS was required to hire. If this is their first notice, IRS must also send you a notice informing you your case has been assigned for PDC. If you want to deal directly with IRS to resolve the balance due which I recommend youll have to send a written request to CBE. 