There are several questions here. First, the IRS can collect for 10 years following the assessment of any tax. It appears from your post that your soon to be husband doesn't owe any tax for 2009 - If the IRS determines there is a tax due, they will complete his tax return for him (substitute for return or SFR). A tax determined from an SFR does not have a statute of limitations, the IRS can always collect that tax.