Legal Question in Tax Law in Ohio

Re: statute of limitations

Generally the 10 year period starts running from the later of when the tax return is due or when the tax return is actually filed (so if a tax return is never filed, there is no statute of limitations for collections).

The IRS can file a lien anytime up until the collection statute expires (and possibly 30 days after that). The IRS can also file suit against the taxpayer, thereby extending the statute of limitations.

In addition, the ten year period is extended during certain circumstances (such as an open bankruptcy case, an offer in compromise or collection due process hearing request under consideration, the taxpayer being out of the country for extended periods of time, etc.).

You should talk to an experienced tax attorney if you want to know how the statute of limitations on IRS collections impacts you given your unique circumstances.