Statute of Limitations Expiration

[lobst3r]

What is the name of your state (only U.S. law)? IL

Hello.

In December the IRS was giving me grief about a topic from the 2009 tax year. They were asking me to sign a consent to extend the limitations date. I repeatedly declined, telling them I would consider the limitations issue when they sent the SNOD.
It is January 20th. No SNOD. My understanding is they must mail the SNOD 90 days before the Statute of Limitations expiration for 2009.... April 15 2013.

Is my understanding of their deadline for sending a SNOD accurate?

For reference, this is in regard to an electric vehicle tax credit. The IRS sent a broad number of us a very shaky document asking us to return the credit, about $7k each. My gut feeling all along is the IRS was trolling to see how many would be stupid enough to mail in a check... and it was a large number who did.

Thanks in advance.

 

[davew128]

Your understanding of the law is wrong as is your "feeling" of why they requested verification of the credit. The SOL for assessment has nothing to do with the 90 day letter insomuch as your interpretation would effectively lop 90 days off of the SOL date which would be patently absurd. As for the credit verification, seriously if you need someone to explain to you WHY verification would be requested on such a credit which would otherwise be easy to claim fraudulently...