Back Taxes

[Georgiana Inturrisi]

I have been advised by the I.R.S. that I owe back taxes from 1988, 1991, 1992 totaling $4,000.00. I understand that the IRS has 10 years to collect. The 1991 is the year with the bulk of the money due, and I am only shy by 2 1/2 months to be obligated to pay. These monies were based on when I was married, with two incomes. My husband passed away 12/19/95, and when I made monthly payment arrangements, they told me to pay off my husband's s.s. #. Does that sound right? Is there anyway to delay payment of 1991, so I can pass the 10 year period. Thank you for your help!

 

[loku]

Limitation on collections

The 10-year limitation period begins to run from the date of the underlying assessment. When was the assessment made?

 

[Georgiana Inturrisi]

What does underlying assessment mean?
The I.R.S. called me last week? The years in question are 1988, 1991 and 1992.
Thank you for your help!

 

[loku]

Tax assessment

The underlying assessment means the assessment made by the IRS. The first thing that happens is you file the return. Then if the IRS determines there is an error or anything wrong with the return, they make an assessment of tax due. Sometimes the assessment is made up to 3 years after the return is filed; sometimes even later if there are special circumstances.

The 10-year period you mention starts to run when the IRS makes the assessment, not when the return is filed.

 

[Georgiana Inturrisi]

Date of Assessment

So the date of the assessment would be when I got the phone call?

 

[loku]

Date of Assessment

No, the date of the assessment is not the date you got the phone call. Sometime ago, there must have been an audit in which it was determined how much was owed. As a result of that, an assessment was made. A notice was sent, probably to your husband. The date of that notice is the assessment date.

I would suggest you call the IRS and ask the date of the assessment.