Legal Question in Tax Law in Maryland

Re: statute of limitation for non-filer

Go to IRS, or write them. Establish the taxable income that

was reported to IRS, and file the return. Notify IRS that you

would like to enter into an accord and satisfaction agreement. Do

not enter into any accord and satisfaction agreement until after you

have worked out the issue of the proper liability owed.

DISCLAIMER: No legal advice is provided herein. Contact an attorney to get advice

on your specific case.

Re: statute of limitation for non-filer

The statute of limitations runs for three years from the due date

of the return, or the filing date, whichever is later. A tem year

limitation applies if the imcome is understated by more than 25% or there si fraud.

A 10 year statute of limitation exists for collection, running for the date the

tax is asssessed.

In dealing with the IRS, owing tax is not a crime.

Failing to file, or lying about your tax liability is a crime.

If the IRS is concerned about you 1983 tax liability, there must be something about your case

that makes the tax collectible.

You can go to the taxpayer assistance office for help.

They are charged by statute to assist taxpayers.

Good luck.

Tom in Md.