Comments on: How Do I Calculate the IRS Collection Statute of Limitations? http://www.atkinssc.com/how-do-i-calculate-the-irs-collection-statute-of-limitations/ Greenville, SC Divorce, Family Law and Probate Lawyer Sun, 12 Jun 2011 09:25:23 +0000 hourly 1 http://wordpress.org/?v=3.3.1 By: Tripp http://www.atkinssc.com/how-do-i-calculate-the-irs-collection-statute-of-limitations/comment-page-1/#comment-555 Tripp Fri, 26 Mar 2010 14:47:30 +0000 http://www.atkinssc.com/how-do-i-calculate-the-irs-collection-statute-of-limitations/#comment-555 Hi Jon, Thanks for your question! The 10 year statute of limitations does not apply until you have filed a tax return. Basically, the IRS can prepare what is known as a "substitute for return" so that they can begin to collect the tax you owe; however, you are not protected by the 10 year statute until you file a return and the tax is assessed. Then ten years is calculated from the assessment date and can be paused for certain actions like filing bankruptcy or an offer in compromise. Hi Jon,

Thanks for your question! The 10 year statute of limitations does not apply until you have filed a tax return. Basically, the IRS can prepare what is known as a “substitute for return” so that they can begin to collect the tax you owe; however, you are not protected by the 10 year statute until you file a return and the tax is assessed. Then ten years is calculated from the assessment date and can be paused for certain actions like filing bankruptcy or an offer in compromise.

]]> By: Jonathan Lee http://www.atkinssc.com/how-do-i-calculate-the-irs-collection-statute-of-limitations/comment-page-1/#comment-554 Jonathan Lee Mon, 17 Aug 2009 15:03:10 +0000 http://www.atkinssc.com/how-do-i-calculate-the-irs-collection-statute-of-limitations/#comment-554 The IRS assigned an assessment of taxes I owed for 1998 and 1999 in 2002 - even though I did not file a tax return for 1998 and 1999. Does the statue of limitations of 10 years to collect apply to me from the assessment in 2002 or because I never filed a tax return for 1998 and 1999 I do not qualify for the 10 year statue of limitations? Please help? Thanks, Jon The IRS assigned an assessment of taxes I owed for 1998 and 1999 in 2002 – even though I did not file a tax return for 1998 and 1999. Does the statue of limitations of 10 years to collect apply to me from the assessment in 2002 or because I never filed a tax return for 1998 and 1999 I do not qualify for the 10 year statue of limitations?

Please help?

Thanks,
Jon

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