Tax Evasion Statute of Limitations

What is the Federal Statute of Limitations for Tax Evasion?

The statute of limitations for tax evasion, which is a federal crime in the United States, is generally six years from the date of the commission of the crime, although there are some exceptions.

According to the Internal Revenue Code, the statute of limitations for tax evasion is six years after the date on which the tax return was filed, or six years after the date on which the tax return was required to be filed, whichever is later.

However, if the taxpayer omits an amount of gross income in excess of 25% of the gross income stated in the return, the statute of limitations is extended to six years after the date on which the tax return was filed, or six years after the date on which the tax return was required to be filed, whichever is later, and, in the case of a false or fraudulent return with the intent to evade tax, the statute of limitation does not expire.

It's important to note that these are general guidelines, and the specific statute of limitations for a particular tax evasion case 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 tax evasion case.