redux Posted May 2, 2007 Report Share Posted May 2, 2007 I have a client who has not filed for around 15 years. Anybody know of a Satute Of Limitations for filing. Is there a cutoff time, such that, beyond which one is no longer required to file? In other words, must this taxnonpayer file for the entire time he has not filed OR does he need to go back, say, 10 years only? If you have a cite that would be excellent progress for this situation, thanks. Quote Link to comment Share on other sites More sharing options...
GeneInAlabama Posted May 2, 2007 Report Share Posted May 2, 2007 The statute of limitations begins when the return is filed which means that they CAN go back to day one. I was told by an agent several years ago that that they USUALLY only go back a few years. I don't remember how many years he said but it seems that it was 5 or 6. (What he actually said was that they don't usually go back before 19??, whatever year that was at that time). I don't know how to find out without calling the IRS and asking. Gene Quote Link to comment Share on other sites More sharing options...
redux Posted May 2, 2007 Author Report Share Posted May 2, 2007 The statute of limitations begins when the return is filed which means that they CAN go back to day one. I was told by an agent several years ago that that they USUALLY only go back a few years. I don't remember how many years he said but it seems that it was 5 or 6. (What he actually said was that they don't usually go back before 19??, whatever year that was at that time). I don't know how to find out without calling the IRS and asking. Gene Thanks Gene. Quote Link to comment Share on other sites More sharing options...
D Eckerman Posted May 3, 2007 Report Share Posted May 3, 2007 tax advocate told me last week if the IRS asks for 1999 or earlier to give her a call... 2000 and forward were open yet as they still needed to be filed D Quote Link to comment Share on other sites More sharing options...
JohnH Posted May 3, 2007 Report Share Posted May 3, 2007 That's an interesting comment by the tax advocate. I wonder if access to a lot of info in IRS computers was somehow trashed or rendered unreliable in the preparation & run-up to Y2K. ??? Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted May 3, 2007 Report Share Posted May 3, 2007 Six years is the normal number of years that they ask for when dealing with a non-filer, unless the amount of money is really large, or criminal fraud is involved. Quote Link to comment Share on other sites More sharing options...
redux Posted May 3, 2007 Author Report Share Posted May 3, 2007 Six years Thank you! A source outside this forum thought it might be 10 years, so I will assume it is somewhere between 6 and 10. There is not much income involved, at least that's what I'm told without any verification. Of course, this is a self employed "artist," no W-2s etc. Quote Link to comment Share on other sites More sharing options...
mcb39 Posted May 3, 2007 Report Share Posted May 3, 2007 Thanks KC....I needed to have that "fact in hand" also. Had the State call me recently for assistance on handling a SE taxpayer???????? who has not filed since 1996. Somewhere in that timeframe, he had a stroke. He is still working, but has memory problems. MAJOR! Also, has a very ill wife who was supposed to be handling all of his bookwork. NOT! The unfortunate thing is that they let it go as far as a warrant. So far, no word from the IRS, but the two years I have completed, working backward from 2006; have no tax liability. Sales Tax is an different issue altogether and that is the concern of the State. Have a mutual friend helping me with this, but we can only do what we can do..... Quote Link to comment Share on other sites More sharing options...
D Eckerman Posted May 3, 2007 Report Share Posted May 3, 2007 Hi Marilyn, Stae goes back forever om sales tax and on WI, I just got a notice for amounts due from 1997, 1998.1999 How generous! plus the number of legit WI EIC's being questioned is too many! I'm staying with with ATX for now... Quote Link to comment Share on other sites More sharing options...
mcb39 Posted May 3, 2007 Report Share Posted May 3, 2007 Hi Marilyn, Stae goes back forever om sales tax and on WI, I just got a notice for amounts due from 1997, 1998.1999 How generous! plus the number of legit WI EIC's being questioned is too many! I'm staying with with ATX for now... Hi Darlene...I figured that. They have already confiscated many thousand dollars from his savings account. They now want to see some sort of "pattern" so that they can settle this. The guy has nothing left for them to take. But, yes, they wanted me to start with 1997, but since his records are so haphazard, we figured if we got him current with 2006 and back, it might be better for him. Might be wrong thinking, but the last four years have the best files to work with. In two, he is already owing over $6K in Sales Tax and nothing in Income either Fed or WI......Nice talking to you!!! Quote Link to comment Share on other sites More sharing options...
iratax Posted May 3, 2007 Report Share Posted May 3, 2007 I was told by an IRS Agent they have a guideline of six years but since there is no statue of limitations on failure to file they can go back further. They will go back further on some cases. I had one case for an Offer in Comprise that they wanted all years filed and I had to go back 15 years. Quote Link to comment Share on other sites More sharing options...
redux Posted May 3, 2007 Author Report Share Posted May 3, 2007 I was told by an IRS Agent they have a guideline of six years but since there is no statue of limitations on failure to file they can go back further. They will go back further on some cases. I had one case for an Offer in Comprise that they wanted all years filed and I had to go back 15 years. Thanks! So, he's SOL on the SOL. I sort of gleaned that they have guidelines of somewhere between 6 to 10 years based probably on the amount of income involved. It is a somewhat curious thing that if a self employed person has substantial income it seems logical that there would be a herd of 1099s generated each year, if not from clients, but from banks etc. If this person has not filed for some extensive period, I wonder how they escape the tracking of 1099s etc. Oh well, my job is not to wonder but to solve! Quote Link to comment Share on other sites More sharing options...
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