I have had a long-standing tax debt which I tried to pay until I became disabled. With no income, I could not continue making payments. I have not heard a peep from IRS since around 1993, and I haven't made any effort whatever to become "invisible" to them. I moved to Mexico, where I could live independently (and frugally) on my SS Disability benefits, but reported fully to the government any information they required of me. On the FindLaw.com site, I just found an article in which it mentioned that the IRS normally has ten years to collect a tax debt. That site seems very responsible, so I am deeply interested in obtaining verification of that statement. Years ago, the IRS had told me that a tax debt is forever. Maybe that has changed, or maybe they lied. I'm in no position to pay the old tax debt. I'm weak and vulnerable, severely disabled, and I live in Mexico with my SS Disability as my only means of support. I have searched the IRS site, but I doubt that this time limit on them to collect back taxes is one which they would want many taxpayers to learn. If the limit exists, though, it is probably somewhere in the laws and regs, but I have no way to find it. To be sure it is real, I'll need to read the actual text and have its citation in the law. Until then, I dare not rely on its reality. I haven't dared elect direct deposit. The IRS might have attached the money at the American bank where the deposits are first made before being wired down to the Mexican one. For years, I have suffered with no choice but to receive my benefits as checks, which are often stolen from the Mexican mail service. Each time that happens, I'm in desperate straits. I'm not a tax-dodger, never broken a single law, and would pay the debt if I could, but it isn't remotely possible. The original debt occurred many years ago when my purse, containing all my tax records, was stolen from my home. I was self-employed, and had no proof of a single deduction, so I took none that year. The tax bill was more than I could handle, and I've been living in hell ever since, just trying to pay it. The penalties and interest grew faster than my payments reduced the debt, and I only kept paying because it was my obligation to do so, not because it could ever solve the problem. I never disputed the debt, either. Whether fair or not, it was a debt I was stuck with. But if the debt no longer exists because of this time limit of ten years that I read about, that is a piece of information which would allow me to have direct deposit. It would also release me from all my years of fear and pointless suffering that gained nothing for either me or the IRS. Can somebody please find the text in the law or regulations which places this time limit on IRS and send it to me through a private e-mail, along with the precise citation of the law or reg that is involved? I'd be eternally grateful. H. B.