how far irs can go back

The IRS (Internal Revenue Service) has a statute of limitations for auditing and collecting taxes, which varies depending on the situation. Here are some general guidelines on how far back the IRS can go:

Audits:

• The IRS typically has 3 years from the date you filed your tax return to initiate an audit. This is known as the "3-year statute of limitations."
• If the IRS suspects you of underreporting your income by 25% or more, they can go back 6 years.
• If the IRS suspects you of committing tax evasion or filing a false return, there is no statute of limitations, and they can go back as far as they need to.

Tax Collection:

• The IRS has 10 years from the date of assessment to collect taxes owed. This is known as the "10-year statute of limitations."
• If you file for bankruptcy, the IRS may be able to extend the collection period.
• If you enter into an installment agreement with the IRS, the collection period may be extended.

Unfiled Tax Returns:

• If you fail to file a tax return, the IRS can go back indefinitely to assess and collect taxes owed.
• The IRS may use third-party information, such as W-2s and 1099s, to estimate your tax liability and send you a notice.

Amended Returns:

• If you file an amended return (Form 1040X), the IRS has 3 years from the date you filed the amended return to initiate an audit.
• If the amended return is filed within 3 years of the original return, the IRS can go back to the original return and audit it.

Keep in mind that these are general guidelines, and the IRS may be able to go back further in certain situations, such as:

• If you have unreported foreign income or assets.
• If you have been involved in a tax shelter or other abusive tax scheme.
• If you have committed tax evasion or other serious tax crimes.

It’s always best to consult with a tax professional or attorney if you have concerns about the IRS going back and auditing or collecting taxes from previous years.