Free Phone Discussion 480-507-5985


IRS Audit? How long does the IRS have to complete an audit once started?

Posted by Michael S. Anderson | Jul 19, 2013 | 0 Comments

The IRS cannot assess additional debt based on a tax return if three years have passed from the Tax Return's original filing date.  See 26 USC Section 6501 – Limitations on assessment and collection

“Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed”

This means that the IRS cannot start an audit and than change the tax amount or “assess” the additional tax against you if 3 years have passed since you have filed your return.  If you filed the return before April 15 in the year it was due, the three year time starts to run on the due date or April 15th.

Some exceptions exist to this rule…of course:

Exception One

If you have understated your income by more than 25% this 3 year deadline can be extended to 6 years.

Exception Two

If you filed a fraudulent return, there isn't a time limit for the IRS to finish the assessment.

Exception Three

Really a repeat of the general rule stated differently…the audit time limit period only starts to run when you file your return.  Un-filed tax returns are always subject to assessment by the IRS.

Exception Four

A partial exception exists in that the IRS Manual instructs the auditor to complete the adjusted assessment or close the audit within 28 months.  It sets this internal deadline to provide itself time to deal with any appeal you may file to the assessment.

If you are being audited, look backwards to the date you filed the tax return and than count forward 3 years.  The Auditor technically has that much time to make a decision and enter an assessment of the new amount the IRS thinks you should owe.

Michael Anderson, Tax Lawyer In Arizona Michael Anderson, Tax Lawyer In Arizona Written By:

Anderson Tax Law 2158 N. Gilbert Rd. Ste 101 Mesa, Arizona 85203

Phone: (480) 507-5985 Fax: (480) 507-5988 Email: [email protected] Website:

About the Author

Michael S. Anderson

Michael Anderson has been representing Arizona clients with tax debt problems for two decades and has helped his clients eliminate millions of dollars in tax debt. His tax debt practice is limited to helping individuals and the self-employed who have serious IRS problems.


There are no comments for this post. Be the first and Add your Comment below.

Leave a Comment

Contact Us Today

If you have an IRS problem, call our office and ask to speak with the Attorney about it. We like to discuss the situation on the phone for free to ask you some questions, answer some of yours, and to determine whether it may make sense for us to help. We’ve helped several thousand clients with tax debt problems over the last two decades. We’ll tell you the truth about your options and help you find the best one.