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Is there a statute of limitations on how long past-due Georgia state income tax can be collected? What about past due to IRS?

Atlanta, GA |

After withdrawing a substantial 401K, (even though I had 30% withheld!), taxes were still owed, both state and IRS. In retrospect, I feel there must have been all sorts of tax deductions I could have qualified for - I just assume it can't be amended after 3 years; I only filed a standard 1040 (married, no kids, rented), all I had ever used - how stupid that turned out to be. All refunds in past years have been kept, that's all that's been paid on past taxes, current years were paid. Just wondering if there is a limit on the time they can be collected, I don't own anything, seriously! And, am I right about the time to make an amended return?

Attorney Answers 3


  1. Can't speak for GA, but for the IRS, the statute of limitations to collect a tax debt is 10 years from the when the tax is assessed. The IRS does have the option to obtain a judgment which can make the tax collectible indefinitely, but it rarely does so.


  2. You can amend the returns after 3 years. The three year rule is that you cannot get the refund you otherwise would have received.

    Get your records together and have a professional prepare your taxes.

    Postings provided on this forum are informal and do not establish an attorney client relationship. To discuss your matter further please call my office at (760) 340-1800 in Palm Desert or (909) 469-5127 in Pomona. In most instances I offer free consultations.


  3. It's a shame that you were conscientious enough to have withholding taken out, and yet still have a problem. It's too late to amend the return if it was filed more than three years ago. Perhaps you do have a good statute of limitations defense, but only a careful review of your IRS transcript can tell for sure. The general rule is the IRS debt will expire 10 years after assessment. For the Georgia Department of Revenue it is a bit different. They have a 7 year statute, but they can and often do renew it for another 7 years. The DOR recently announced, however, that they will stop collecting after this 14 year period. If you give us a call, we can discuss your options.

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