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Statutes of limitations and deadlines

SEE 3 Chapter 16 · IRS outline 2F1, 2F3, 2F7

Every representation runs against a clock. How long can the IRS assess more tax on Daniel's 2022 return? Is it too late for Ruth to claim a refund for 2021? Did Lily's return mailed on the due date count as on time, and what if April 15 had been a Sunday? This chapter teaches the three big statutes (assessment, refund, collection), how they are extended and suspended, the timely-filing rules, and the disclosure statements that can protect a position or keep a statute open.

In this chapter

1. The assessment statute
2. Extending the assessment statute
3. The refund statute and the lookback
4. The collection statute
5. Timely filing, the mailbox rule and weekends
6. Disclosure statements on the return

This chapter has 6 lessons and 51 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Assessment, refund and collection statutes
• extending the statute
• timely mailing and e-filing
• weekends and holidays
• disclosure statements

Chapter 15: Legal authority and tax research · Chapter 17: IRS notices, third parties, FOIA, the Advocate and identity theft