Statute of Limitations

What is the name of your state?NC

Is there a statute of limitations regarding the IRS and auditing?

The IRS has 3 years from the due date of the return (plus extensions) to send you a notice of deficiency. If it misses the deadline, the IRS must prove you filed a fraudulent return. If the statute of limitations is about to run out, make sure they have your current address -- file a change of address form & keep proof.

Also, if you are audited for the same thing 2 years in a row & no adjustments are made, they can't audit you again for the same subject.

NC

What if you didn't file (2000) due to illness?

Have you been ill since then? Have you tried to file your return late? Did you even work the numbers to see if you were due a refund? Has the IRS contacted you about this?

http://www.irs.gov/taxtopics/tc153.html
http://www.irs.gov/businesses/small/article/0,,id=122721,00.html

If you had a refund coming, you've lost it. If you owe money, you still have to pay it.

Also, if you have not filed, there is no statute of limitations on that return.

Snipes