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The Statute of Limitations on Tax Returns

Time Frame

The IRS statute of limitations for audit purposes is three years prior to the audit date. However, if the IRS finds a tax mistake that led to under-reporting, then the period is extended to six years.

Considerations

The IRS statute of limitations is ten years to collect tax liabilities according to IRS Code. If you are not able to file your returns on time, you may request an extension of time to file the amendment. If you are not able to pay your entire tax liability, then the IRS may grant you installment payment flexibility.

Warning

Taxpayers have three years to obtain tax refunds if there was no return filed for that particular year.



The three year limit applies to refunds for Earned Income Tax Credits.



The IRS has no applicable statute of limitations for collecting taxes if you did not file a return.

Disclaimer

Since laws may frequently change, you should not use this information as a substitute for legal advice. Seek an attorney's advice licensed to practice in your jurisdiction.

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