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We recently received a letter from a Revenue Officer asking for an in office meeting to answer why our back taxes of $10,000

Ocala, FL |

including pentalties and interest, have not been paid. These taxes are from early 2001and 2002. This is over 10 and 1/2 years. Hasn't the statute of limitations run out by now? Is this debt still collectible or not? Do we still own this? Can someone please give me some direction and guidance on this. Thank you very much!

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Filed under: Tax return Tax law Appeals
Attorney answers 3

Best Answer

In addition, the SOL runs indefintely if the IRS filed a SFR (substitute for return) for you 10 years ago. The SOL wont then begin to run until you actually file your taxes or the IRS decides just to let it go with the SFR. For a relatively small amount, maybe your assesment wasnt made until 203 or 04 and the IRS is making a last effort to collect it before the SOL runs out. Theres still is more to the answer, so consult a professional after they can read your transcripts.



Thank you so much. I was not aware of this. Thank you for your quick and knowledgable response.


The Statute of Limitations for collections is 10 years from the date of filing or the date due, whichever is later. Depending upon when you filed, your 2001 taxes may not be collectible. Nevertheless, since the earliest your 2002 return was due is April 15, 2003, the IRS has at least until April 15, 2013 to collect.

You should discuss this matter with a tax lawyer before you speak with the IRS.

I hope this helps!

Ron Cappuccio


The Statute of Limitations on collections runs from the date of filing OR the date of assessment. This is IRC Section 6502(a)(1).

As Mr. Cappucio states, if you filed on time, you would have filed in April of 2003, which means that the 10 year Statute of Limitations period for collection would not run until April of 2013. If there was an audit adjustment, the statute would run from the time a determination was made plus the time you have to appeal that decision (30 days to appeal w/i IRS or 90 days to appeal deficiency determination to Tax Court). But, if the IRS issued an SFR (Substitute for Return), meaning that they computed your taxes because you never filed, the statute may never begin to run.

There is no statute of limitation in cases where no return has been filed, or where the taxpayer has filed a fraudulent return [see IRC sections 6501(c)(1), 6501(c)(2), and 6501(c)(3)]. These two exceptions permit the IRS to assess an additional tax at any time.

I hope this answer helps. If this answer is "helpful" or was the "best answer" please mark it appropriately.



Thank you Mr.Fazzio. You answers,and expertise have been invaluable. According to the letter from the Revenue Officer, Just to clarify, My last returns(941) were filed on 3/31/1002....6/30/2002...then they say (990) 6/30/2002 owing tax including civil pentalties and interest of $3,604.10 on our 990,which I don't understand because we never had to pay tax when filing our 990 because that is filed annually for our 501c3? All somewhat confusing. If you could give me a little clarity I would apprecitate it. Thank you for all your previous help. It has been and incredible help to us! Thank you very much. I know I will have to seek IRS representation.

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