The CSED information is on the transcripts. The collection period typically begins when the tax in question is assessed. The CSED date ends at the end of the collection statute. Keep in mind that several occurrences can extend the collection statute, pushing back the CSED date. If you call the IRS practitioner Priority Line (“PPL”) at (866) 860-4259 they can give you this information as well. However, you are always wise to verify and retain proof of this information in writing by obtaining the client’s account transcripts.