Related Issues: SOL, FOIA, Identity Theft, TAS, and Judicial Levels
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Representation Before the IRS. 29 min read, ~4,289 words.
Assessment SOL (§6501): 3 years default, 6 years (25%+ gross-income omission or \$5,000+ foreign-asset omission), unlimited (fraud or no return filed). Collection SOL (§6502): 10 years from assessment; tolled by OIC, CDP, bankruptcy, time abroad. Refund claim SOL (§6511): later of 3 years from filing or 2 years from payment...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 6
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