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There are two types of statute of limitation related to your situation.
- statute of limitation on assessment - which is three years after the tax return was filed. If the tax return is NOT filed - the statute of limitation woudl not apply.
- statute of limitation on collection - which is ten years starting the date of assessment.
Another issue - whether you personally may be held responsible for tax liability assessed to the separate business entity after that entity was dissolved.
Thus as an owner and responsible officer of that business entity - you would be only held responsible if funds were distributed out of the entity and taxes were not paid.
Otherwise - you personally may not be held responsible.
If you are wishing to contest an assessment, generally you must file a written protest within 60 days of the date of the notice of assessment.