They can audit the S corporation even if dissolved. And the statute is 3 years from the date of filing assuming a calendar year S corporation. So for 2009 the due date is March 15, 2010, so the statute expires March15, 2013.
You need to think long and hard about your choices here both from a tax and non-tax perspective. He pays nothing toward a child he fathered? Try to project yourself in his ex-wife's position. How would you feel about him not providing support to your child?
As for the taxes, if you file a joint return your refund is fair game. If you file married filing separately then you will pay more in taxes (or end of with less of a refund if you overwithheld.)
Hope this helps.
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Attorney Fromm is correct. You can be audited for 2009 until 2013. The dissolution of a corporation does not prevent the 2009 returns from being audited.
Phillip M. Smith Jr.
Los Angeles Tax & Business Attorney
Licensed in the United States Tax Court
Call: 323-292-4116 or 562-505-1004
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