What is the Statute of Limitations on IRS Refunds, Audits and Collections?

This month I discuss the law governing IRS refunds, audit and collection timeframes.

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Additional Resources:

• Don’t Lose Your Refund by Not Filing
• IRS Statute of Limitations – Processes and Proc.
• IRM – Collection Statute Expiration

Applicable Law:

• Collection After Assessment — 26 U.S. Code § 6502