1099c debt cancelation

1.    Are debtors allowed to send 1099c  after 51 month beyond the 36 month IRS required as a test period, which it passes the 7 year statute of limitation, and make the debts 8 years old?

2.      How does the iRS know the dates of these accounts, that they were  last reported on my credit report as a delinquent accounts?, although these accounts been removed from my credit report due to 7 years passes the statute of limitation.

 

3.       How would IRS verify my total debt liabilities with regards to the time of the none payment date reported?