tax statute of limitations

What is the name of your state? texas / Trying to find out what the statute of limitations is for uncollected personal income taxes. Also would appreciate any recommended source of information for tax law without having to go to a "legal library"

3 years after you file your return or after the return is due, whichever comes later. If no return was filed for the year, the statute of limitations has not yet begun to run.

There is NO statute of limitations on unfiled returns. It goes on forever and is NEVER dischargeable in BK

Statute of Limitations on Federal Taxes

The statute of limitations on back federal taxes in the State of Texas is 10 years from the date the tax was assessed. Tax is usually assessed when the IRS receives your return. This means the IRS has 10 years from the date the tax was assessed to collect the tax. An exception to this rule would be if you filed for bankruptcy protection. In this case, the statute begins to run 6 months from the time the bankruptcy is dismissed.