Hello and thank you for using Just Answer.

In general, the Statute of Limitation for the IRS to collect back taxes is 10 years from the date the tax is levied after November 5, 1990. There is no Statute of Limitation in the case of false tax return or fraudulent tax return filed with the IRS with intent to evade any tax. See Section 6501(c)(1) of the Tax Code and Section(NNN) NNN-NNNNc)-1 of the Tax Regulations.

Here is an important point The 10-year period begins to run with the date of the “assessment,” not the Tax Year for which taxes are due. For example, if the return for 1996 is not filed until 1999 and the tax is assessed in 2000, the 10-year period begins to run in 2000 and expires in 2010.

I hope this helps. Good Luck!