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Yes - there is a federal statute of limitation. Please see for reference - http://www.irs.gov/irm/part4/irm_04-023-014.html
General Rule. Federal employment taxes must be assessed within three years after the return is filed for FICA, FUTA, RRTA, FITW, and BWH purposes. A proceeding in court without assessment for collection of such taxes may not begin following the expiration of the three years. This period of limitation is measured from the date the return is filed. Any return filed prior to the last day prescribed for the filing of such return is considered as filed on such last day.
If the tax return was not filled - there is no statute of limitation. Also - for state tax purposes - California has no statute of limitation.
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