IRS Statute Of Limitations – Has your Statute Expired on your Case? – IRS Audits, Collections, Fraud

IRS Statute Of Limitations – Has your Statute Expired on your Case? – IRS Audits, Collections, Fraud

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IRS does have a Statutes of Limitations on different types of IRS activities such as Audits, Collections, Fraud, and SRF.

Statutes are different on each circumstances. The following is a list below of the statutes and when they would typically expire.

 Tax Audits:

The statute of limitations limits the time during which an action can be brought by the IRS for a tax audit. There is generally a 3-year statute of limitations for the Internal Revenue Service auditing your tax return.


Internal Revenue Service has generally 10 years to collect money from you. The ten years runs from the date of assessment or the TC 150 date. Certain things extend the statute like the filing of an offer, litigation or a bankruptcy. It is best to check with the IRS or a tax professional regarding the date of the assessment.

The IRS is required to assess tax within 3 years after the tax return was filed with the IRS.

Gross Omission of Income:

The statute of limitations is 6 years if the taxpayer omits additional gross income in excess of 25% of the amount of gross income stated in the tax return filed with the IRS.

Under 6020 B: Substitute for Return –  SRF

If the tax return was prepared by the IRS under the authority of section 6020(b) of the Tax Code the statute of limitations does not apply.On a non-filed tax return IRS can file the return under 6020B any time they want.

Criminal Fraud:

The statute of limitations does not apply in the case of a false tax return or fraudulent tax return filed with the IRS with intent to evade any tax.


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