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Does Ma, have a statute of limitations for the state to collect taxes from an unfiled return?

Winchester, MA |

2000, I did not file a state return. Was living in FL in the military then, and ran into some criminal trouble. I came back to MA in 2011, and they put a levy on my bank account last year and this year. I had tax with holdings out of my checks back then, never owed taxes before, and they would not send me their copies of my W-2's to show I should not have owed the taxes. They have put a levy on my account again. The assessment is for 2000 with it originating in 2003. It seems 10-13 yrs is too long to take action to collect.

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Attorney answers 3


There is no statute of limitations on assessment for a tax return that has never been filed. But they cannot assess you without explanation but they can base your return on income earned in prior years and even assess income higher than prior years based upon the notion that you make more each year. You should be able to establish the correct amount via the IRS or your own records or those who paid you (employers for ex.). I suggest highly that you engage a tax lawyer to help you get the real information so you can figure out the true return amount.

Eric P. Rothenberg, P.C.
160 Gould Street-Suite 320
Needham, MA 02494-2300
Tel: 781-239-8900
Fax: 781-658-2203

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My colleague is correct - the statute of limitations doesn't start until you file the return.

Good luck.

Evan A. Nielsen is licensed to practice law in California and handles federal tax matters throughout the U.S. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.


Talk to a tax lawyer and gather the info to file a tax return.... Statute of limitations doesn't exist on a failure to file....

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