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www.taxlitigator.com/wp-content/uploads/2016/02/BNA_Refund_Statute.pdf

The general rule is that the IRS has three years from the time a return is filed to make an assessment of tax. 1 This article addresses federal statutes of limitation. Al .....

www.mass.gov/service-details/view-statutes-of-limitations-for-tax-related-matters

Taxpayer refunds · 3 years from the due date of the return, taking into account an extension of time for filing the return, or · 2 years from the date the tax was pa...

dor.georgia.gov/statute-limitations-faq

Statute of Limitations - FAQ. What is the statute of limitations for a refund? A claim for refund must be made within three years after the later of the date the tax ...

smallbusiness.chron.com/irs-statute-limitations-income-tax-4218.html

Statute of Limitations on Tax Liability · Assessment The IRS is only allowed three years from the date your return was filed to assess additional taxes owed.

www.revenue.state.mn.us/statute-limitations

The time limit for you to file a return and claim a refund depends on the type of return. To claim a refund from a. Individual Income Tax. You must file by. 3 1/2 years ...

www.communitytax.com/irs-statute-of-limitations

Generally, the statute of limitations for the IRS to assess taxes on a taxpayer expires three (3) years from the due date of the return or the date on which it was  ...

www.law.cornell.edu/uscode/text/26/6511

If the claim was filed by the taxpayer during the 3-year period prescribed in subsection (a), the amount of the credit or refund shall not exceed the portion of the tax ...

www.legis.iowa.gov/docs/iac/rule/03-10-2010.701.38.2.pdf

additional tax other than that shown on the return is due and owing. This three- year statute of limitations does not apply in the instances specified in paragraphs  ...

www.irsmind.com/unfiled-tax-returns/faqs-about-unfiled-taxes

Dec 30, 2020 ... ​There is no statute of limitations on a late filed return. The IRS can go back to any unfiled year and assess a tax deficiency, along with penalties.

revenue.nebraska.gov/files/doc/tax-forms/f_872n.pdf

For sales tax, use tax, lodging tax, and litter fee: If a return omits a properly includable amount which exceeds 25% of the amount of tax stated in the return, the ...