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Typically the SOL (Statute of Limitations) is ten years for tax collection. However, in some circumstances, that time period can be extended, and in the case that a return was never filed or fraudulent activity has occurred, the SOL period does not apply, which means that the IRS can go after a person for as long as they want to. Regarding assessing additional taxes, typically the IRS has 3 years years from the due date of the return or the date on which it was filed. For more detailed information, you can refer to the following link:
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