What is the statute of limitations for taxes?
Three-year statute of limitations from the date you file the original return for the IRS to assess taxes against you – or 2 years from the date you paid your taxes. Notwithstanding, the time period changes: 6 years if you failed to report greater than 25% of the income shown on your return – a substantial under-reporting of your income. no time limit for auditing and collecting taxes if you file false/fraudulent returns. 10 years from the date of assessment for the IRS to collect.