What is the statue of limitation on owed business taxes for a business that is no longer operating?

The statute of limitations is referred to as CSED (Collection Statutory Expiration Date). It is ten years from "assessed" date. Many things can occur to extend the ten years such as: pending installment agreement, offer in compromise, CDP hearing, bankruptcy. Additionally, if taxes owed include payroll taxes the IRS will assign a Revenue Officer to contact you and you will be personally liable for the Trust Fund Portion of the payroll taxes. Good luck....