Legal Question in Tax Law in Pennsylvania

Re: Length of time to collect federal taxes

The statute of limitations on the collection of federal income taxes by the IRS is ten years from the date of assessment (plus extensions which can arise in a variety of ways). Income taxes for 1994 would have been assessed in 1995, or later if the return was late or if the tax results from an audit. So tax year 1994 is still well within the statute of limitations. As for social security, the IRS can and does grab money which would otherwise be paid to the taxpayer to offset unpaid federal taxes. More information on both of these subjects can be found in the "articles" section of my website at www.bjhaynes.com. Let us know if we can assist you further.