When Is An Account Expired?

Accounts never expire. Once a taxpayer has an account, the account remains in the system forever. Linked to the account are obligation records that define a taxpayer's obligation to file a tax return, and/or make a payment to the tax authority. When an account has obligations, the system pursues unpaid and overdue debt, refunds credits overdue to the taxpayer, and pursues obligations to file returns that have not been fulfilled. If the account doesn't have active obligations, the system will not produce a bill for it. You can think of an account without active obligations as being "dormant", waiting for the day when the taxpayer again files a tax return. If the taxpayer never re-files, the account (along with its financial history) remains dormant forever.