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I believe the current policy is SIX YEARS without managerial approval. However, if you failed to file a tax return from anytime in the past and the IRS determines that you had sufficient income to have a filing requirement then Congress requires the IRS to file what is known as a Substitute For Return for you. The SFR will list ALL the income that the IRS is aware of.

If, in previous years, you filed as Married Filing Jointly then the IRS will allow the Married Filing Separately standard deduction. If not, then the IRS will allow the Single standard deduction. Either way you will be allowed YOUR OWN exemption only - even if the previous year return had dependents listed.

The IRS can get somewhat "tedious" with back-due taxes. You should acquire the services of a Tax Professional to "represent you" before the IRS instead of you having to go to see them.

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Q: How far back can the US go back for a audit?
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How far can IRS go back for unfilled taxes?

The statute of limitations does not begin running until you file a tax return. So, if you haven't filed there is no theoretical limit to how far back they can go. Practical considerations may preclude going back an extreme length of time.


How far back can IRS collect debt owed to them by you?

There is no time limit imposed upon the IRS if there is any evidence of tax fraud on behalf of the taxpayer. Normally they do not go back past 7 years but if fraud was involved or intentionally not paying the amount of taxes due then the IRS can go back as long as is necessary.


If you owe back taxes to the IRS how far back can you count it?

It can go back for forever....if you didn't file a return, the Statute of Limitations never starts and hence, it never ends. That same SOL has many conditions that can make it go on and on...so if they assessed and you didn't pay, again, ot can go on and on. Generally, and only generally, the IRS will be unyielding on the last 7 years returns - or as far back as they show communication abut, if longer. ------- They came after me for the last 10 years. My CPA says they COULD come after me for prior years but since they have no computer records of anything either way, its unlikely they will. (I am working to resolve it now)


How far after you file a tax return can the IRS go back in a audit?

First, there are many SOLs, mainly ones for auditing the info, assesment of the tax and collection of the tax...as you see a progression that added together can be a long time. Depending on certain things, the audit one is normally 3 or 4 years. However, a substantial underpayment, normally more than 25%, can extend that too. And how the days are counted can be a bit strange..but more importantly, that they can be "tolled" (stopped), by many things, most noteably from when the Dept sends a notice, received or not, until you respond for example. So ignoring them and waiting for the time to run doesn't work. Sales or Payroll tax can be even a bit different, because those are trust funds that you hold for the State...the audit periods are normally more like 2 years to notify of an audit to see the proper things were taxed. But if it is a matter of your not payng over what you collected, then it is a criminal matter and a whole other set of rules may be invoked. Importantly for many is to understand the SOL only starts to run when a return is filed. If you don't file, you are perpetually open and will never time out.


How far back can the IRS audit?

In British Columbia, Canada our Revenue Canada is quite lenient, but they want their money. They make every effort to let the person pay back taxes in installments, but, should that person goof off and not make any attempt they will find their butts in court.They can go back 7 years (Statute of Limitations). Some 8 plus years ago I watched a program on the IRS. They were so cold-blooded many people turned to suicide because they lost everything and many people ended up out on the street. The poor really got the worst of it. Since then (and thanks to the Senate) the IRS has since had their hands slapped and an investigation was done and some employees are higher ups fired, but don't be fooled ... if you owe back taxes you WILL have to pay them, but you shouldn't have to lose everything over it. If you are running a business or just a private citizen and want to really be protected get a good accountant (CGA) to do your taxes and save yourself the headaches. Taxation is constantly changing and it's complex for most individuals and not worth stomach ulcers.Like anything with taxes the question is more complex than one may initially think. There is a difference between how far back a tax authority, including the IRS, (there are many others), can audit compared to how far back they can assess for a deficiency.Moreover, how far back they can bust your chops, (to redefine the Q probably to what you mean), depends on several other factors: The type of tax and when the returns for it were filed. NOTE: IN virtually all circumstances the statute of limitations (SOL, whatever it may be for that tax) only starts running once the properly completed return is filed. Hence, if you don't file, you are perpetually open to audit and assessment (and criminal action).Even once you have filed, several things effect the running of the SOL: Certain actions "toll" the time counting...notices sent giving a period of time to respond etc., can for example. So the period can grow substantially. It better have been a properly filed return to start the period. Counting frequently starts at the next month or accounting period and ends at the end of the last one. If the tax suspected of being underpaid is more than 25% of what was due, (not uncommon in fraud/intentional cases), there basically is no SOL restrictions. Many items in returns are based on prior years activities...those activities then remain open to audit.Virtually all tax jurisdictions have the legal right to impose a "jeopardy assessment". That is, if they have not completed an audit by the SOL time, and want to, they can issue an assessment of just about any amount they want. So if your under audit, and the SOL will expire (frequent;y happens in Corp situations where audits can take years themselves, or when someone under audit thinks they can outsmart the Gov't and delay things until the SOL runs), and the taxpayer fails/refuses to sign an agreement to extend the SOL they automatically issue an assessment. For a number of complex reasons, arguing an assessment that has been issued is much worse than arguing about what it should be before hand.For personal income taxes, the Assessment Statute of Limitations is 3 years from the date the tax was originally assessed (usually when the taxes were filed), except in cases of fraud. If they can prove fraud, there is no limitation.In other words, they have 3 years from the date the taxes were originally assessed to make an additional assessment against you, via an audit or automatic adjustment.The just above seems circular...the SOL on assessment is 3 years from assessment?See the italicized portion and answer above it...which probably addresses your main Q's...and I cannot stress enough, having learned from previous inquiries.....virtually all counting starts with filing...if you do not file the period is always open for audit and assessment.Normally within 3 years unless there are special situations or fraud involved.An example of "special situations" is if you under report your income by over 25%.They go back either 3 years or 6 years, plus the current year. So it ends up being either 4 or 7 years.You should think of it in terms of the number of tax returns they go back, rather than in time. After all, in an audit, they want that many years worth of data, which comes in 12 month chunks (April 16 of last year to April 15 of the current year). They want 3 chunks of data, plus the current year's information, for your standard audit. The 6+1 if they find a problem.