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While it should be understood that the IRS has rules for everything, there is a policy for back tax years audits. There are exceptions to each rule, but listed below is the general IRS Policy:

4.19.17.3.8 (01-05-2010)
Assessment Statute Expiration Date (ASED)

The statutory period for making an assessment usually expires three years from the date the original return was filed or three years from the due date of the original return, whichever is later. This is known as the Assessment Statute Expiration Date (ASED).