Tax Evasion Statute of Limitations

Tax evasion statute of limitations is something all US tax payers should be aware of. We will discuss the statute of limitations for tax evasion here and provide you with general information that you should know.

Please note that each individual’s situation will be different. Before making any important tax decisions, we recommend consulting with our skilled Tax Attorney’s first. Our Tax Attorneys at Tax Network USA can help with any questions you may have.


To get in contact with our Tax Professional’s, call us at 1 (855) 225-1040 or fill out a contact form here and we will contact you ASAP.

What is tax evasion?

Tax evasion is an illegal attempt to avoid paying of taxes by individuals, corporations, trusts, and others.

What is statute of limitations?

A statute of limitations is a law that sets the maximum time that parties must initiate legal proceedings from the date of an alleged offense.

What is tax evasion statute of limitations?

According to US law, statute of limitations is a rule governing when prosecutors must file a criminal case against you before losing the right to do so. This rule is designed to prevent criminal charges from being brought in a case where the evidence is old, and it happened too long ago.

Tax crimes in the United States, specifically tax fraud, also have a statute of limitations. However, the statute of limitations will vary depending on the exact nature of the issue with which you were charged, whether your behavior was willful, among other factors.

Can the IRS go back more than 10 years for tax evasion statute of limitations?

According to the IRS themselves, “Generally, the IRS can include returns filed within the last three years in an audit. If we identify a substantial error, we may add additional years. We usually don’t go back more than the last six years. The IRS tries to audit tax returns as soon as possible after they are filed.”

Do you go to jail for tax evasion?

Yes, you can go to jail for tax evasion. The maximum sentence is 5 years in prison and $5,000 in fines.

What is the IRS 6-year rule?

According to the IRS, “If you don’t report income that you should have reported, and it’s more than 25% of the gross income shown on the return, or it’s attributable to foreign financial assets and is more than $5,000, the time to assess tax is 6 years from the date you filed the return.”

Is there a tax evasion statute of limitations on US taxes?

Yes, the statute of limitations for tax evasion on US taxes 6 years. The IRS will usually not go back more than six years.

Does the IRS forgive tax debt after 10 years?

The IRS has 10 years to collect unpaid tax debt. After 10 years, the debt is wiped clean from its record books and the IRS then writes it off. This is called the 10 Year Statute of Limitations.

How does the IRS know you have not filed taxes?

If you are working and receiving income-reporting forms such as W-2, 1099, etc. – the IRS receives copies of those forms. They will know if you have not filed taxes because they will see that there was not a tax return filed for that form with your name on it.


To understand your personal tax situation better, we recommend getting in contact with a Tax Expert from Tax Network USA. Call us at 1 (855) 225-1040 or fill out a contact form here and we will contact you ASAP.


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About The Author


Senior Tax Analyst at Tax Network USA

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