Typically you do not. If you think the statute has run or is close to running, you should obtain the taxpayer’s transcripts to verify that collection activity should cease. If the IRS continues to collect, you should contact them via the IRS Practitioner Priority Line (“PPL”) at (866) 860-4259 and discuss the issue. There may be something extending the statute such as a waiver signed by the taxpayer. Otherwise your notice should cease collections.