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legalgems, Lawyer
Category: Legal
Satisfied Customers: 10230
Experience:  Just Answer consultant at Self employed
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IRS levied a tax rat unfiled return in 1999 around 2004,

Customer Question

IRS levied a tax rat for an unfiled return in 1999 around 2004, They have kept all our returns since to put toward the money we owe. They reassessed in 08 when spouse submitted the missing tax return from 1999.It is my undersanding the IRS has 10 years from when they first levied the tax debt to collect. Being that it was 2004 they kept our tax return because I owned back taxes from 99, shouldn't that mean the 10 years to collect this debt has run its course?
Submitted: 1 year ago.
Category: Legal
Expert:  legalgems replied 1 year ago.

The time for the statute of limitations is 10 years and it is called the Collection Statute Expiration Date (information here)

The statute begins to run from the date the assessment is made - and those dates are:

1. the date the filed tax return is mailed, plus 6 weeks

2. the audit adjustment - if agreed: then 3 weeks from the date of signing the auditor's report

3. the audit adjustment-no agreement: then the date the judge issued a ruling

However, there are several events that can toll the time frame, such as:

1. submission of an offer in compromise

2. filing a collection due process appeal,

3. filing for innocent spouse protection,

4. filing for bankruptcy,

5. signing of a waiver

6. being out of jurisdiction (ie out of country)

An account transcript will indicate on what date, if any, any of the tolling events happened.

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Information provided is for educational purposes only. Consultation with a personal attorney is always recommended so your particular facts may be considered. Thank you and take care.