Hi there. As set forth in the IRS rules and regulations, the following statutes of limitations apply with regard to tax fraud....
II. Statutes of Limitations
a. Civil Tax Fraud: No statute of limitations (tax can be assessed at any time).
b. Criminal Tax Fraud (Evasion): The criminal statute of limitations is only on the prosecution of the crime i.e. tax evasion (not the assessment of tax owed).
Generally, 3 years after the offense is committed.
Six (6) years for specified offenses (including: unreported income) (IRC §6531)
Under Federal Criminal Code (Title 18 U.S.C.A.) 5 years after the commission of a crime.
The statute begins to run when the last of the acts constituting the tax evasion is committed.
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The information given here is not legal advice. As all states have different intricacies in their laws, the information given is general only. This communication does not establish an attorney-client relationship with you. I hope this answer has been helpful to you.