That 10 collection rule is not hard and fast and certain things can and will extend the collection period ... main thing I see is that you have been making annual payments to the debt thru the refunds on the joint return. That 10 year period is really for folks who fall off the planet and never make any payments.
What happens when the collection period ends?
When a specific collection period ends, the IRS may no longer initiate administrative or judicial collection of the remaining assessed tax debt. If the IRS levies on a taxpayer’s fixed and determinable right to future income prior to the expiration of the associated collection statute, the IRS may legally continue to attach to and receive payments from that levy beyond the expiration of the CSED.
