Federal Tax Statutes of Limitations

This course is a practice-focused, four-module program on the federal statutes of limitation that determine when the IRS can still assess additional tax, when a taxpayer can still claim a refund, and how those two deadlines relate to the separate collection period that begins only after a valid assessment. Coverage moves from the general three-year assessment period and the narrow circumstances that extend, suspend, or eliminate it, through the refund-claim deadline and its look-back limitation, to a practical reconciliation of assessment, refund, and collection deadlines on a single case.

This course assumes general familiarity with individual and business federal income tax preparation and IRS administrative procedure. Course content is grounded in IRC Sections 6501, 6503, 6511, and 6502, and current Treasury regulations under those sections. The ten-year collection statute of limitations and collection resolution strategy are treated only comparatively here — that framework is covered in depth in this catalog’s separate Collection Statute Expiration Date (CSED) Strategy course.