How far back can the federal tax go back to collect their money?

Question

How far back can the federal tax go back to collect their money?

Answer 1

Depends on the circumstances.  If you didn't file, or if you left off a substantial amount of your income, there's no limit.  If you filed but haven't paid, they can go back 10 years.  There are circumstances that can extend that, though.

Answer 2

Depends upon the situation. If you did not file tax return, then there is no time limit.

If you did not report any income or commited a fraud, then there is no time limit.

By law, the IRS has the authority to collect outstanding federal taxes for ten years from the date your liability is due. If you enter into an installment agreement and you cannot fully pay the amount you owe within the normal collection period, the IRS may request you to sign a waiver to extend the collection period. The collection period is automatically extended when a taxpayer files for bankruptcy or an Offer in Compromise.

Answer 3

First you file.

Then the IRS has 10 years to collect.

Answer 4

If you didn't file the return, they can technically go back to 1913.

Otherwise, they have 10 years from the date of assessment to collect.

Answer 5

Judy is correct on this one but didn't add the circumstances which will change the number of years they can come after you.  What happened to me was my ex and I filed jointly in 1995 and we owed.  We split up soon after and he was supposed to pay the tax according to the divorce decree.  In early 2005 I received a notice of intent to levy for 1995 taxes.  I called, complained, etc. since in the full 10 years had never received any notice and didn't know we still owed, but the government overrides divorce decrees.  Was also told that ex had set up several payment plans but had reneged on them.  When you set up an installment plan with the IRS, the 10 years starts all over again from the date of the installment agreement.  So, if I had not paid the tax due they could have continued to come after me until at least 2014 since his last installment agreement was set up in 2004.  I just paid the darn thing along with all the penalties and interest that had accumulated and later asked the IRS to amend the penalties and interest.  They refunded me some on the penalties, but not the interest.  I could sue the ex for it, but don't really want to bother, especially since I have no clue where he is.