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RD, Certified Public Accountant (CPA)
Category: Tax
Satisfied Customers: 8784
Experience:  CPA, MBA, Over 10 yrs of experience in tax planning and business consulting..
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This is a case law issue question that I will be glad to ...

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This is a case law issue question that I will be glad to pay for I am a Federal Employee with the IRS they are auditing me for 2000-2003. My wife has her own business that had a very large loss in which I am entitled to carry (in TX community property state). The question is that the IRS has had me under audit since 2000 and I have signed 6 extensions. I was going to file my returns from single to married now the IRS told me the statute of limitation is over for us to file a joint return together because of the 3 year statute. My dilema is we couldn;t file together in that 3 year period that expired because of my audit. I f I am allowed to file with my wife I won't owe a dime and will have a Net Loss income going forward. But if I am not allowd to will owe around $15,000.00. My wife was told by the IRS not to file until everything is settled. It looks like to us they waited 3 yrs themself to keep us from filing jointly.Please look up a case law a reason to fight these people.
Submitted: 9 years ago.
Category: Tax
Expert:  RD replied 9 years ago.

Did you file a consent to extend the statute of limitations?

Generally, there is a 3-year statute of limitations for the IRS auditing a tax return and a 10-year statute of limitations for the IRS collecting tax.


Customer: replied 9 years ago.
Reply to RD's Post: Yes, I did sign the consent to extend the statute I was forced to sign to avoid getting a 90 day letter to assess the tax on me ASAP. I signed 6 consents up through the present. They changed revenue agents 4 to 5 times they the IRS kept postponding it.
Expert:  RD replied 9 years ago.


You can change your filing status by filing an amended return using Form 1040X.

If you or your spouse (or both of you) file a separate return, you generally can change to a joint return any time within 3 years from the due date of the separate return or returns. This does not include any extensions. A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status.

So the IRS is correct. However, you can argue and debate the fact that if the statute of limitation has been extended for IRS than it should be extended for the taxpayer too and hence, he should also be allowed to amend the tax return and provide it to the IRS. and if as a result IRS thinks that they cannot issue a refund....than you are willing to forgo it.

But they should not impose the hardship of tax liabilities when in fact you are due a refund.

All the best with your contest with IRS. If possible, I would suggest you to involve a tax attorney in this matter.

Let me know if you have any question.


Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases. Nothing contained in this reply was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.



Customer: replied 9 years ago.
I need case law and who I can send this too assist in getting this resolved.