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Yes, there are statutes of limitation. For claiming a refund, the statute of limitation is 3 years from the original due date or 2 year after payment was made, whichever is later. There's no statute of limitation for unfiled or fraudulently file returns.
IRS has 3 years from original due date or 2 year from actual filing date, whichever is later, to initiate an audit and assess additional fees and penalties. Statute of limitation is extended to six year if there's more than 20% of under-reported income.
What's your situation? What specifically are you asking about?
Government debts are rarely discharged in bankruptcy. You have couple of options. If you didn't file your returns, I would strongly encourage you to file them. You may significantly reduce the balance. If you cannot pay the amount you can request an installment agreement or file offer in compromise (a request for reducing the balance). There's 10 year statue of limitation for collection. It means, that from the day IRS assessed the tax, they have 10 years to collect. Statue of limitation stops during bankruptcy proceedings, pending offer in compromise and during installment agreement.
If you have installment agreement and stop making payments you will restart the collection process. If IRS cannot collect because you don't have any assets IRS can levy, you will be put in currently noncolectable status. You have to call IRS yourself or find somebody who will deal with IRS on your behalf and make some arrangements. The worst thing you can do is to ignore it.