The IRS Enforcement Period

IRS Policy Statement 5-133 (P-5-133), IRM 1.2.14.1.18, Delinquent returns—enforcement of filing requirements, discusses delinquent returns and the enforcement filing requirements.

The enforcement period is not to be more than six years.

However, the extent to which delinquency procedures will be enforced will depend upon the facts and circumstances of each case, and by reference to factors ensuring evenhanded administration of staffing and other Service resources.

Enforcement for longer or shorter periods may be used when consideration has been given to:

• The taxpayer’s prior history of noncompliance.

• The existence of income from illegal sources.

• The effect upon voluntary compliance.

• The anticipated revenue in relation to the time and effort, required to determine tax due.

• Any special circumstances existing in the case of a particular taxpayer, class of taxpayer, or industry, or which may be peculiar to the class of tax involved.

•   Normally, application of the above criteria will result in enforcement of delinquency procedures for not more than six (6) years. Enforcement beyond such period will not be undertaken without prior managerial approval. Also, if delinquency procedures are not to be enforced for the full six year period of delinquent