Silver Spring, MD asked in Tax Law for Maryland

Q: IRS says I owe personal income tax from 2006 but I read that IRS has only 10 years to collect. Do I owe or not?

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1 Lawyer Answer
Eric Steven Day
Eric Steven Day
Answered
  • Tax Law Lawyer
  • Henderson, NV

A: The IRS has 10 years to collect on any tax due from the date of the last assessment. For instance, if you filed in 2007 and they audited the return in 2009, making changes to the return and assessing a new balance, they would have until 2019 to collect the taxes because that is the new assessment date. However, if the IRS filed the return on your behalf, typically called a Substitute For Return (SFR), that means that you didn't file a return but the IRS had income documentation filed that would suggest you were required to file a return and thereby filed a return for you. If this is the case, the IRS can collect or audit that return indefinitely. There is no statute for an unfiled return.

Marie-Yves Nadine Jean-Baptiste agrees with this answer

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