The statute of limitations for failure to file a tax return, which is a federal crime in the United States, is generally six years from the date of the commission of the crime.
According to the Internal Revenue Code, the statute of limitations for failure to file a tax return is six years after the date on which the tax return was required to be filed.
It's important to note that this is a general guideline, and the specific statute of limitations for a particular case of failure to file a tax return may vary depending on the circumstances of the case. It's always best to consult with a tax lawyer or the relevant government agency for specific information on the statute of limitations for a particular case of failure to file a tax return.
Also, it's worth mentioning that the IRS has the ability to assess taxes, penalties, and interest for a failure to file a return, even if there is no criminal prosecution, so not filing a return can have serious consequences.