Services: Statute of Limitation: How Long Does the IRS Have to Audit My Tax Returns?

Understanding the Statute of Limitation on Unpaid Tax

The IRS generally has three years after a tax return is filed to audit that tax return and to assess additional tax. However, if there is a substantial omission of gross income on the tax return – 25 percent or more – the IRS has six years after the tax return is filed to audit that tax return and to assess additional tax. The IRS can also assess tax at any time if no tax return is filed, or if there is fraud or an attempt to evade the tax on the return that was filed.

When conducting an audit, an IRS appeals officer typically starts with one year. If the audit for that year reveals no problems, the IRS may close the audit without expanding it to other years. If the IRS finds discrepancies within that year, an appeals officer may expand the audit to other years, typically to a total of three years.

Patrick T. Sheehan & Associates, Attorneys at Law, P.C., has successfully represented many taxpayers in audits before IRS appeals officers since its inception in 1991. We will build upon our past successes and continue developing an audit defense program that promotes positive results for our clients. If you are under audit, or have received a notice that you are going to be audited, call us. Or, learn more about “How long does the IRS have to collect money from me?” or “Why did the IRS keep my refund?”

We can help. Call us before the IRS calls you! ®