How far back in time can the IRS audit?
Generally the statute of limitations is three years after the date that the income tax return was filed. If, after an audit, the IRS can prove fraudulent intent, they can go back further than the thirty-six month statute. If the IRS audit within the statute and finding more than a twenty percent change in taxable income, they can prove fraudulent intent. If you are asking this question in the first place then you are probably being misrepresented and need a new accountant.
