There are exceptions to the 10 year period for bankruptcies, installment agreements, statute extensions, offers in compromise..... I never had one in 40 years.
Hate to say it, but the collection agents are so overworked that they don’t have time to chase after the old items. Field audit is even worse. My friends who work at the IRS can’t wait to retire and most already have. (I used to teach tax law programs with the IRS in several regions)
CID is really getting bigger and much more aggressive. They carry guns and work undercover doing sting operations, often in drug rings and organized crime task forces. We invite them to our annual tax updates to hear the interesting stories.
Collection agents don’t have time to chase people who know the law as long as they keep quiet about it.