2019 – 09/25 Once a tax return is properly filed, the IRS generally has three years to assess additional taxes. If no return is filed, no limit applies. One taxpayer faxed his 2001 partnership tax return to an IRS revenue agent, in July 2002. In 2010, when the IRS added tax on the return, the taxpayer argued that the statute of limitations had passed. The IRS said no return was received, and that faxing a copy to a revenue agent wasn’t proper filing. The taxpayer cited a prior case, in which the IRS accepted an alternate filing method. A U.S. Tax Court has now agreed with the IRS, stating the prior case didn’t “create a blanket rule” by which taxpayers could choose any filing method. (TC Memo 2019-122)

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