Legal Question in Tax Law in California

Re: Irs

It depends if you filed or not. If you filed, and were honest on your filing, then the IRS usually has 3 years to levy the tax (meaning telling you that you owe tax, or are being audited). However, there is generally a 10 year statute of limitations for the IRS collecting tax (after levying the tax).

That being said if you did not file, filed fraudulently or filed a false tax return... then the statute of limitations generally does not apply (meaning that the IRS can come back at any point and levy the tax).

There are some other exceptions to this general rule as well. However, if the IRS is coming after you for any sizable amount (that you don't just plan on paying off), then you need to see a tax professional (preferably an attorney) who can defend you ASAP. Don't try to defend yourself in tax court. This is coming from an attorney that does not practice tax controversy (defense) unless the person is an exisiting client. Meaning I have nothing to gain from this (because I won't pick up your case) and am telling you regardless that you should seek professional assistance.