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Sorry but your question is not making much sense. What do you mean by "I received a COD for my 2018 taxes.."?
Do you mean you received a letter from the IRS? Please explain what you received and from whom, and how or why you think it is for a debt from 2005 or2006.
I'm assuming that what you got was a 1099-C and not a letter or notice asking for money or threatening action.
it's possible to get a 1099-C for debt incurred long ago. while the debt may have originated in 2005, the date it went into default could be later. note that if you fell into default, it would likely have been reported to the credit reporting agencies. you can get a free credit report for all 3 major ones by just requesting same a one site - Experian, Equifax and Transunion. Sounds fishy because it's for 2018 which should have been issued early in 2018 (did you move and not leave a forwarding address?) the issue you have is was a copy sent to the IRS. You can go to IRS website and get a transcript for 2018. WE have no way of checking the validity of the COD.
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