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There are several questions here. First, the IRS can collect for 10 years following the assessment of any tax. It appears from your post that your soon to be husband doesn't owe any tax for 2009 - If the IRS determines there is a tax due, they will complete his tax return for him (substitute for return or SFR). A tax determined from an SFR does not have a statute of limitations, the IRS can always collect that tax.
However, in the long run, taxes may be less certain. With some debts, such as medical bills or credit card debt, the statute of limitations can cut off a creditor who might try to sue you over an old debt. How far back the IRS can go to collect back taxes depends on your circumstances. Federal law sets limits, known as collection statute expiration dates, on how long the IRS can collect back taxes from taxpayers. After the expiration date passes, the IRS can't try to make you pay your old taxes.