Statute Of Limitations

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What is the IRS statute of limitations for back taxes?

Statute Of Limitations

According to IRS tax rules and regulations, they have a time limit on when they can come after you and collect back taxes. This time limit is known as the statute of limitations.

The statute of limitations for recovering back (unpaid) taxes is 10 years. And, this 10-year period starts from the date your original tax bill was due. For instance, if your original tax bill was from your 2006 Form 1040, the IRS has until 2016 to collect the back taxes.

However, if you never filed a tax return, the IRS can come after whenever they please. In other words, there is no statute of limitations for IRS actions if you do not file a tax return.

The 10-year statute of limitations is extended if you have taken any of the following actions to pay your back taxes:

  • Filed for bankruptcy
  • Entered into an Offer in Compromise agreement
  • Entered into an installment agreement
  • Signed an extension tax form

   

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