so is the following correct?? There is no statute of limitations. they USUALY only go back years but they CAN go back more?

The statute applies to an assessed return, here there is no assessed return. As the other attorney stated, a substitute for return is normally only filed in the last three years. Having a professional call the IRS will not open any doors that aren't already open and may be the best at providing the most sound advice about what to do. Even at the end of the day, if there is debt owed, there are many available programs that you may qualify for to help out with the debt.