Lehigh Acres, FL asked in Tax Law for Florida

Q: Is there a Statute of Limitations on IRS assessing taxes, penalties and interest?

I received a NOTICE CP71D from IRS stating "Annual reminder of balance due taxes for tax year 1995. AMOUNT DUE $33,561.26. No explanation or detail as to what it is for. I paid ALL TAXES, PENALTIES AND INTEREST due for TY 1995 on 7/20/18. I called the IRS collection officer who handled my case, and he confirmed that I paid everything due IN FULL. I have Notice of Case Resolution, dated 7/20/18, stating case is closed and "Based on our records, there are no taxes or tax returns currently due". I have not received notices or adjustments since 2018.

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2 Lawyer Answers
Bruce Alexander Minnick
Bruce Alexander Minnick
  • Tallahassee, FL
  • Licensed in Florida


2. The IRS is on a tear these days trying to collect as much money in taxes as possible because of the severe economic depression caused by the pandemic.

3. Under normal conditions the IRS does not look back more than 10 years--unless they believe tax fraud occurred.

4. But since you filed your 1995 taxes in 2018, you have started the 10 year clock running again.

Linda Simmons Campbell
Linda Simmons Campbell
  • Tax Law Lawyer
  • Burlington, CT

A: Keep all of your proof. Did the IRS collections officer confirm that the letter was actually from the IRS. I have seen some very realistic scam letters. Particularly if you are not familiar with the letters. This letter is sometimes sent to tell you that you may not be able to renew or get a passport. If that will be an issue for you then you should contact the person at the IRS again and find out what to do to ensure this does not happen. If you do not get anywhere and they confirm that the letter is real then call the taxpayer advocate in your area and ask for help.

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