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First of all, the SOL is ONLY for how long they can use the courts to help collecting. Most places, any lien iw either perpetual or 20 years, and is easily and almost automatcially renewed. But, in comon sense, you think it's really just ignore them long enough and they go away...or do you think, rrealistically, they have seen it all before, and the fact is, you pay, one way or another?

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Q: What is the stature of limitation for a tax lien filed in 1999 on a 1996 tax return?
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