Frequently Asked Questions

How long can the IRS go back?

Generally three years from the filing date. That extends to six years where more than 25% of gross income was omitted, and there is no limit for a false or fraudulent return or a failure to file. Employment tax and certain international matters have their own rules.

Should I represent myself in an audit?

It is rarely advisable beyond the simplest correspondence matters. Statements made during an examination cannot be retracted, and the scope of an audit frequently expands based on what the examiner learns. Representation by a CPA, enrolled agent, or attorney limits direct contact and keeps the scope defined.

What are my options if I owe more than I can pay?

Installment agreements, currently not collectible status, penalty abatement for reasonable cause or first-time abatement, and in appropriate cases an offer in compromise. Which applies depends on your financial position, and the analysis should happen before enforcement action begins.

What should I do if I receive an IRS notice?

Read it carefully for the specific issue and the response deadline, and do not ignore it. Many notices are automated matching notices that can be resolved with documentation. Responding within the stated window preserves your appeal rights and prevents automatic assessment.

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