Statute of Limitations: Statute of Limitations (Assessment)
Quick answer
The IRS generally has three years after a return is filed to assess additional tax. That period extends to six years for a substantial omission of income and stays open indefinitely for fraud or when no return was filed. Certain events can extend or suspend it. IRC 6501 governs assessment; IRC 6502 governs collection.
Statute of Limitations (Assessment) is tested on EA Exam Part 3 (Practices & Procedures). Primary IRS reference: IRC §6501.
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About this EA exam topic
The statute of limitations on assessment generally gives the IRS three years from the filing date to assess additional tax, extended to six years for a substantial omission of income and unlimited for fraud or a non-filed return.
Part 3 tests these periods and the events that extend or suspend them.
What you'll be tested on
- The general three-year assessment period
- The six-year period for substantial omission of income
- Unlimited period for fraud or non-filing
- Events that extend or suspend the statute
How to prepare
- Memorize 3 / 6 / unlimited and their triggers.
- Know the substantial-omission percentage that triggers six years.
- Separate the assessment statute from the collection statute.
Practice questions for Statute of Limitations (Assessment)
What this topic covers
Statute of Limitations (Assessment) appears in Part 3: Representation, Practices & Procedures within the Practices & Procedures domain. VantageEA practice questions focus on how statute of limitations rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC §6501, IRC §6502. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include statute-of-limitations, assessment, sol, fraud.
Frequently asked questions
How long does the IRS have to assess tax?
Generally three years, six for a substantial omission of income, and unlimited for fraud or an unfiled return.
Which part?
Part 3 (Representation).
Reference?
IRC §6501.
Continue studying
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