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Form 952 (Rev July 1993) Consent To Extend Period of Limitation on Assessment of Income Taxes - irs

Form 952 (Rev July 1993) Consent To Extend Period of Limitation on Assessment of Income Taxes - irs-2025

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Form 952 is a document used to extend the period for assessing income taxes on a receiving corporation following the complete liquidation of a subsidiary under section 332 of the Internal Revenue Code. It requires information about the receiving corporation and the liquidating subsidiary, including consent for tax assessment within a specified timeframe. The form must be signed by an authorized corporate officer and filed with the IRS by the due date of the receiving corporation's income tax return.

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How far back can the IRS legally audit you?

Generally, the IRS can include returns filed within the last three years in an audit. If we identify a substantial error, we may add additional years. We usually dont go back more than the last six years. The IRS tries to audit tax returns as soon as possible after they are filed.

What is the 6 year rule for IRS?

6 years - If you dont report income that you should have reported, and its more than 25% of the gross income shown on the return, or its attributable to foreign financial assets and is more than $5,000, the time to assess tax is 6 years from the date you filed the return.

How far back can the IRS assess penalties?

The IRS generally has 10 years from the date your tax was assessed to collect the tax and any associated penalties and interest from you.

What is the statute of limitations on IRS assessments?

Statutes of limitations generally limit the time the IRS has to make tax assessments to within three years after a return is due or filed, whichever is later. That particular date is also referred to as the statute expiration date.

What is the IRS 10 year statute of limitations?

The IRS generally has 10 years from the assessment date to collect unpaid taxes. The IRS cant extend this 10-year period unless the taxpayer agrees to extend the period as part of an installment agreement to pay tax debt or a court judgment allows the IRS to collect unpaid tax after the 10-year period.

What IRS form extends statute of limitations?

About Form 952, Consent to Extend Period of Limitation on Assessment of Income Taxes | Internal Revenue Service.

What are the exceptions to the IRS 3-year statute of limitations?

Exceptions to the 3-year assessment date By law, we extend the time to assess tax if you: Didnt voluntarily file a required tax return. We can assess tax at any time under the Substitute for Return program (See IRC 6020). If we file a Substitute for Return, the 3-year limit for assessment doesnt begin.

What is consent to extend the time to assess tax?

Form 872-A, Special Consent to Extend the Time to Assess Tax, is used for agreeing to an open-ended assessment period. However, Form 872-A may not be used for employment taxes or certain miscellaneous excise taxes. be covered by the restricted consent does not make it impractical to do so.

Form 952 (Rev July 1993) Consent To Extend Period of Limitation on Assessment of Income Taxes - irs-2025

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How far back can the IRS legally audit you?

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Form 952 (Rev July 1993) Consent To Extend Period of Limitation on Assessment of Income Taxes - irs-2025

Here's how it works

The best way to modify Form 952 (Rev July 1993) Consent To Extend Period of Limitation on Assessment of Income Taxes - irs in PDF format online

Complete this form in 5 minutes or less

Got questions?

How far back can the IRS legally audit you?

What is the 6 year rule for IRS?

How far back can the IRS assess penalties?

What is the statute of limitations on IRS assessments?

What is the IRS 10 year statute of limitations?

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What IRS form extends statute of limitations?

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