What is the statute of limitations on new york back taxes?

Answer 1

There are many SOLs..ones for reviewing return, ones for assesing the tax, and ones for collecting the tax assessed. The SOLs are different for each type of tax. For individual income tax, I believe the first is generally 3 years from when you filed the return.

If there is a gross understatement of tax (25%), then the statute is 6 years.

There is no statute if fraud is involved. (Fraud can sometimes be considered by intentionally not paying any amount, especially over 25%, without any real legal support. The Statute does not Start to run until a return is filed. (Didn't file, always open). The way the time is counted gets complex. Many things toll the running of time...like them sending a letter (reponded or claimed to have been received or not), negotiating, etc. Commonly, a jeopardy assesment is issued before the SOL for assessment runs out. Specifically allowed if the Govt is at "jeopardy" of losing out. These assessments are obviously very high and actually become what you then have to prove inaccurate by specific amounts and defend against.