Assuming you are referring to the IRS, the statute of limitations for “active” collection is 10 years from the date of assessment. By “active” we mean the IRS will come after taxpayer directly. After 10 years the IRS cannot continue to do so but may, if previously filed continue to renew a tax lien on which they may collect upon if the taxpayer sells the property or item on which the lien was placed. If the taxpayer does not have the means to pay for 10+ years from the date of assessment and has no assets attached to a lien, they will not have to pay.