Statute of Limitations for the IRS and Medical problems


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IRS Statute of limitations

The Internal Revenue Code states that the IRS can assess tax, make overpayment and collect unpaid taxes within a specific period.  When the Statute of Limitations expires for a tax return, the IRS can no longer allow a claim for refund or assess additional tax. 

The period is 3 years from the tax period due date, or 3 years from the received date of the original return whichever is later. The statue will not expire unless the taxpayer files a return and 3 years have elapsed.

Tax forms 941 943 and 945 are exceptions. The period for these returns is 3 years from 4/15 of the year following their due date or from the received date whichever is later.

Want to amend for a refund? Or are simply filing late for a refund?
The rules bend in favor of the IRS.
3 years from the time the original return was filed (or extended due date but limited) or 2 years from the time the tax was paid, whichever of such periods expire later. If no return was filed, the claim is allowable when filed within 2 years from the date the tax was paid.

Medical problems?
The RRA '98 section 3202 allows for the suspension of the statute on filing overpayment claims during periods of disability. This section suspends the running of the statute of limitations on refunds during the time the taxpayer is medically, physically, or emotionally unable to handle their financial affairs. The disability must be medically determinable and must continually last for not less than 12 months or result in the death of the taxpayer.  It does not suspend the statute of limitations for taxpayers that have a spouse or other guardian to acct for them during the periods of disability.

Owe the IRS money?
The collection state expiration date is 10 years from the date of assessment of tax. If no return is filed for a tax period, the collection statue expiration date cannot be computed and will not expire.


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IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that, any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed in this communication