Statute of Limitations (SOL)

There are specific Statues of Limitations (SOL) that apply to your taxes. There are statutes of limitations on how long the IRS has to collect a tax debt, audit your tax return, and so forth. Knowing which statute of limitations applies to your specific situation is crucial to ensure the IRS isn’t violating your rights; for example, by trying to collect a tax debt for which the SOL has past.


The current SOL limitations are:


  1. The 3-year SOL – There is a 3 year SOL for the IRS to audit you after filing your tax return. If they try and audit you after the expiration of the SOL.
  2. The 6-year SOL – This SOL applies when a tax return has a substantial understatement of gross income (25%+). Again, if the IRS tries to audit you after the expiration of the SOL, they’ll be SOL.
  3. The Indefinite Statute – This statute applies if you filed a false or fraudulent return, willfully attempted to evade tax, or failed to file a required return.
  4. The 10-year SOL – The IRS only has 10 years to collect a tax debt, if they don’t collect within this time they are out of luck!


Esquire Group will help you determine which SOL applies in your situation, ensure the IRS is adhering to applicable SOLs, and represent you against the IRS in the event they aren’t.


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