The time for the statute of limitations is 10 years and it is called the Collection Statute Expiration Date (information here)
The statute begins to run from the date the assessment is made - and those dates are:
1. the date the filed tax return is mailed, plus 6 weeks
2. the audit adjustment - if agreed: then 3 weeks from the date of signing the auditor's report
3. the audit adjustment-no agreement: then the date the judge issued a ruling
However, there are several events that can toll the time frame, such as:
1. submission of an offer in compromise
2. filing a collection due process appeal,
3. filing for innocent spouse protection,
4. filing for bankruptcy,
5. signing of a waiver
6. being out of jurisdiction (ie out of country)
An account transcript will indicate on what date, if any, any of the tolling events happened.
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Information provided is for educational purposes only. Consultation with a personal attorney is always recommended so your particular facts may be considered. Thank you and take care.