how far back can the irs go

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:

Audit Statute of Limitations:

• 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 rule."
• If you omitted more than 25% of your gross income from your tax return, the IRS has 6 years to initiate an audit.
• If you filed a fraudulent tax return or failed to file a tax return, there is no statute of limitations, and the IRS can audit you at any time.

Collection Statute of Limitations:

• The IRS has 10 years from the date of assessment (when the tax was first due) to collect unpaid taxes. This is known as the "10-year rule."
• If you agree to an installment agreement or make a payment on an outstanding tax debt, the 10-year clock starts over.
• If you file for bankruptcy, the 10-year clock is temporarily suspended.

Other Exceptions:

• If you have unfiled tax returns, the IRS can go back as far as necessary to assess and collect taxes.
• If you have a tax debt that is considered "trust fund" taxes (e.g., payroll taxes), there is no statute of limitations, and the IRS can collect at any time.

State Tax Authorities:

• State tax authorities may have different statutes of limitations for auditing and collecting taxes. These can vary from state to state, so it’s essential to check with your state’s tax authority for specific information.

Keep in mind that these are general guidelines, and there may be exceptions or special circumstances that can affect the IRS’s ability to audit or collect taxes. If you have concerns about your tax situation, it’s always best to consult with a tax professional or the IRS directly.