Tolling event

What it means

An event that suspends or extends a legal time period. In an IRS collection matter, the term should be read with the relevant tax periods, notices, account transcripts, deadlines, and current IRS guidance. Similar words can describe different legal or administrative steps, so the underlying record matters more than a shorthand label. Software can organize the facts, but it does not replace professional judgment when rights, enforcement, or disputed liability are involved.