Can the IRS Come After Me Years Later?

Yes — the IRS has 3 years from the date you file your return to audit and assess additional taxes (the "assessment statute"). If you omit more than 25% of your gross income, the IRS has 6 years. There is no statute of limitations if you never file a return or if you file a fraudulent return. The IRS also has 10 years from the date of assessment to collect the tax — this is the "collection statute." Actions like filing bankruptcy, submitting an OIC, or requesting a CDP hearing can pause the collection clock. To know when your risk expires, identify when your return was filed and when any tax was assessed.