Legal Question in Tax Law in California
unfiled Back taxes
I did not file state or fedral taxes for three years in the early 90's. Is there a time limit for them to collect the back taxes? Can I file them on a bankruptcy claim? I'm on social sercuity disibilty and have no way to pay them back or to pay an lawer for an offer in compromise.
1 Answer from Attorneys
Re: unfiled Back taxes
The statute of limitations for assesment of a deficiency does not even start to run until the later of the time you file or the return due date. The federal statute of limitations is generally 3 years. But, the point is that the statute of limitations hasn't even started to run here, and as long as you never file, it never will. But, as a practical matter, it is getting more and more unlikely they will ever raise those years.