@libbyr01 wrote:
It is really the State return for 2008, however, he requested the transcript of IRS 2008 tax return which is not attainable. My argument is that you cannot go back past 3 years also. He is responding to my denial of owing anything from 2008 because of 7 years time limitation on debts.
Assessments and collections are different.
Generally, the IRS has three years to assess a tax liability except for instances where gross income is understated by 25% or more (giving them six years) or when a return is never filed (the limitations period never begins to run).
The IRS, generally, has ten years to collect after a final assessment is made (except in certain, unusual, circumstances).
Some states provide for a collection period of up to twenty years (or even longer for a few), but the assessment period is typically much shorter.
