Thanks for using JustAnswer. After your audit, If you signed a Form 866
, Agreement As to Final Determination of Tax
Liability, the IRS should not be able to reaudit those years unless they suspect fraud, malfeasance, or misrepresentation of material fact. If it was a Form 906
, Closing Agreement on Final Determination Covering Specific Matters, the IRS should not be able to reaudit those specific matters unless they suspect fraud, malfeasance, or misrepresentation of material fact.
The Offer in Compromise (OIC) only affects the liabilities originally included in the OIC. They can re-open an audit for other issues that were not addressed previously in those years if they want to as long as the 3-year assessment
statute is still open which runs from the due date
of the return or the date you filed the return, whichever is later.
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