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[Beach]

Jurisdiction/Place:

What are the statute of limitaions for a "non-filer" I know a guy and his wife that for whatever reason were none filers since about 1996...if they wanted to get on the straight and narrow...what would they have to do?

BTW...they have been divorced for about 2 years now...part of the reason they neglected to file was complacency, lack of money to pay taxes they thought they owed...it was just too easy to let it slide...now its 2004 and they want to make good...tired of looking over thier shoulders wondering if the next time they opened up the mailbox the IRS would be knocking...The state they live in has initiated a tax amnesty program and they are cooperating with them remitting back taxes to them but the idea of working with the FED IRS is scaring them...just a couple of working class people who got in over there heads...never made more than $75-80K beteen them with 4 kids...

[thelawprofessor]

Originally posted by Beach
What are the statute of limitaions for a "non-filer" I know a guy and his wife that for whatever reason were none filers since about 1996...if they wanted to get on the straight and narrow...what would they have to do?

BTW...they have been divorced for about 2 years now...part of the reason they neglected to file was complacency, lack of money to pay taxes they thought they owed...it was just too easy to let it slide...now its 2004 and they want to make good...tired of looking over thier shoulders wondering if the next time they opened up the mailbox the IRS would be knocking...The state they live in has initiated a tax amnesty program and they are cooperating with them remitting back taxes to them but the idea of working with the FED IRS is scaring them...just a couple of working class people who got in over there heads...never made more than $75-80K beteen them with 4 kids...

I am unaware of a statute of limitations for just being exempt from federal taxes. While this might be the case (and a tax attorney here might have more to say on this matter), the government has six years to charge someone criminally for failing to file a tax return. There is virtually no time limit on auditing because the statute of limitations begins to run once you file. It is three years to audit and 10 years to collect from the time a return is filed, from my understanding.

Some states have amnesty periods for non-filers. That is an issue as well in addition to federal and something your friend ought to look into as well. Best of luck!