Is there a statue of limitations for collecting back taxes by the IRS?

Question

Does anyone know how far back the IRS can go to collect back taxes? Long story short, filing year 2004 refund was taken to apply to taxes from filing year 1987. Can they do that?

I did go to the website and I see a 10 year limitation for collecting taxes but it did say "generally" so that leaves it open I guess

This has been 17 years!

this is the website were I found the 10 year rule, maybe I'm not understanding it.
http://www.wwwebtax.com/audits/statute_of_limitations.htm

Answer 1

the IRS has a 10 collection statute, from the date the tax return was ASSESSED, so you need to find out when the 1987 return was assessed, if you have a copy of the TAX LIEN it will show there or ask the IRS. To go beyond the 10 yr statute the IRS must get yoiu to sign a waiver, which these days it usually does not do, BUT there are exceptions, esp if you are playing games with them. FYI the assessment date is approximately when you filed the return and/or the date (approx) of an audit assessment done by the IRS. So the year of the return ,1987, means nothing re the assessment date.

Answer 2

in case you filed a well timed tax go back for 1999, the earliest tolling of the statute is 4/15/2010. besides the indisputable fact that, in case you probably did not document on time, requested non-sequence status, filed financial ruin, or an grant in compromie (the single which has "doubt as to legal responsibility" option), any of those can postpone the acceptable of the statute. And no, the purely clue you'll have is that the sequence crew stops contacting you for that 3 hundred and sixty 5 days and your refund is now no longer utilized to it.

Answer 3

Except in fraud cases, they have 3 years from the later of the due date of the return or the date the return is actually filed to ASSESS taxes. After taxes are assessed, I can find NO limit on collections. 10 years is the length of a tax lien, if the IRS does not renew the lien. I can find no limit on renewing tax liens.

Answer 4

Yes they can. Go to the IRS web site and look under the statue of limitations, because some due have a maximum time limit. Remember you are dealing with the Government.

Answer 5

10 years.

Answer 6

It's 10 years from the date of assesment. But if you never filed and the IRS filed the return for you, the 10 year period hasn't started, so it's 10 years after you file, if the tax is from a return you had to file. Trust fund is 10 years from the assessment. More tax info needed, or expert representation http://www.taxproblem.org

Answer 7

If you owe back taxes, there is not way out of paying them. The seven year statute of limitations runs from the time of the defalcation to the time of discovery.