I believe it's 10 years from the date the tax was assessed (so for example if the tax for 1988 was assessed by the IRS in a formal notice in 2002, they would have until 2012).
I would recommend you look into doing an Offer in Compromise. Find a tax expert who can practice before the IRS (such...
Whose property is the tree on? Probably if it's your tree, he could make a claim that you're responsible for keeping the tree properly trimmed. I'm not a lawyer, but that seems logical to me.
I don't think you can be audited for years filed earlier than 3 years after the date the tax return was filed. (In other words, if you filed your 1999 tax return on October 12, 2000, then after October 12, 2003, your 1999 tax return cannot be audited.)
LaraC
accurate vision