how far back can the irs collect taxes

The IRS has a limited time to collect taxes, known as the statute of limitations. The length of time the IRS has to collect taxes depends on the type of tax debt and the actions taken by the taxpayer. Here are some general guidelines:

1. Assessment Statute of Limitations: The IRS has 3 years from the date the tax return was filed to assess additional taxes. If the taxpayer files an amended return, the 3-year period starts from the date the amended return was filed.
2. Collection Statute of Limitations: Once the IRS assesses taxes, they have 10 years to collect the debt. This 10-year period starts from the date the tax was assessed.
3. Extension of the Collection Statute: If the taxpayer agrees to an installment agreement, files for bankruptcy, or makes an offer in compromise, the 10-year collection statute may be extended.
4. Suspension of the Collection Statute: If the taxpayer files a petition with the Tax Court, the collection statute is suspended until the case is resolved.
5. Revival of the Collection Statute: If the IRS issues a notice of intent to levy or files a lawsuit to collect the debt, the 10-year collection statute may be revived.

Here are some specific scenarios:

• Unfiled tax returns: If a taxpayer doesn’t file a tax return, the IRS has no statute of limitations to assess taxes. However, if the taxpayer files a return, the 3-year assessment statute and 10-year collection statute apply.
• Tax debt from audit: If the IRS audits a taxpayer and assesses additional taxes, the 10-year collection statute applies from the date the tax was assessed.
• Tax debt from unreported income: If the IRS discovers unreported income, they can assess taxes at any time, but the 10-year collection statute applies from the date the tax was assessed.

Keep in mind that these are general guidelines, and individual circumstances may vary. If you have a tax debt, it’s essential to consult with a tax professional or the IRS directly to determine the specific statute of limitations applicable to your situation.