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CHAPTER 11-STATUTE OF LIMITATIONS
Apr 15, 2002 GENERAL RULE THREE-YEAR STATUTE The statue of limitations (SOL) for assessment of taxes expires three years from the due date of the return
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26 U.S. Code 6501 - Limitations on assessment and collection
If the taxpayer omits from gross income an amount properly includible therein under section 951(a), the tax may be assessed, or a proceeding in court for the
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Exemption 3
Jun 30, 2023 Tax Return Information: Under the Internal Revenue Code, the IRS can Service is not an Exemption 3 statute. The court reasoned that
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