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After you file
Not true. The problem is, is that it seems as if you are acting as if I never submitted a tax return for 2017, in which case what you said above would be absolutely true. However, I did submit a 2017 tax return on time during the proper tax season, in which case Statute of Limitations had indeed started and ran out for 2017 back in April/May of this year- I just missed (a small bit of) extra income which I am in the process of paying back.
See here....
"Does an Amended Tax Return Extend the IRS Statute of Limitations?
In general, no. The ordinary IRS statute of limitations for the IRS to complete its audit and assess additional taxes is not changed by the filing of an amended return. (See further below for refund limitations.) That means that, if the original return was subject to a 3-year statute of limitations, then the time for the IRS to audit and assess additional tax still ends 3-years from the date of the filing of the original return or the ordinary April 15 due date, whichever was later. However, if the original return was subject to an exception to the ordinary 3-year time period, that exception would still apply even if the amended return corrects the issue. For example, if the original return is found to be fraudulent, an amended return correcting the misstatements does not reinstate the 3-year period in place of the indefinite period applicable to the civil fraud penalty. A minor exception is found in 26 U.S.C. Section 6501(c)(7), which extends the IRS statute of limitations just 60 days from the filing of an amended return for the IRS to assess the additional income tax on the amended return, if the amended return was filed within the statutory period but less than 60 days left."
Or here....
https://www.taxaudit.com/tax-audit-blog/how-long-does-the-irs-have-to-audit-an-amended-return
"Mistakes happen, and the IRS is aware of this. When a taxpayer makes an effort to file an honest and accurate return but still makes a mistake, the taxpayer can correct the mistake by filing an amended return. The time the IRS has to audit a filed tax return is called the statute of limitations. Generally, amending an already filed tax return will not extend the time the IRS has to audit the return, which is normally three years from the date the return was originally filed or due, whichever was later. Now, if you prepare and submit an amended return to the IRS within sixty days of the statute of limitations expiring and the amended return shows you owe additional tax, the IRS will have an additional sixty days starting on the day after the amended return was submitted to audit the return."
Or here....
https://www.americanbar.org/groups/business_law/publications/blt/2017/08/06_wood/
"If you can point to the statute of limitations to head off the trouble and expense of a tax audit, you should. It is not pleasant to have to prove you were entitled to a deduction or to find and produce receipts. If it is too late for the IRS to audit you, the IRS is out of luck.
1. The IRS Typically Has Three Years. The overarching federal tax statute of limitations runs three years after you file your tax return. If your tax return is due April 15, but you file early, the statute runs exactly three years after the due date, not the filing date. If you get an extension to October 15, your three years runs from then. On the other hand, if you file late and do not have an extension, the statute runs three years following your actual (late) filing date. There are many exceptions discussed below that give the IRS six years or longer, however."
