Per 8379 instructions:
You must file Form 8379 within 3 years
from the due date of the original return
(including extensions) or within 2 years from
the date that you paid the tax that was later
offset, whichever is later.
Instructions: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i8379.pdf">https://www.irs.gov/pub/irs-pdf/i8379.pdf</a>
Form: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/f8379.pdf">https://www.irs.gov/pub/irs-pdf/f8379.pdf</a>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
