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  2. Federal statute of limitations rules as applied to personal ...

    www.aol.com/federal-statute-limitations-rules...

    Ken and Klee answer questions regarding statute of limitations and how it applies to income tax situations and how long tax returns should be kept.

  3. Statute of limitations - Wikipedia

    en.wikipedia.org/wiki/Statute_of_limitations

    A civil statute of limitations applies to a non-criminal legal action, including a tort or contract case. If the statute of limitations expires before a lawsuit is filed, the defendant may raise the statute of limitations as an affirmative defense to seek dismissal of the claim. The exact time period depends on both the state and the type of ...

  4. Tax noncompliance - Wikipedia

    en.wikipedia.org/wiki/Tax_noncompliance

    For years for which no return has been filed, there is no statute of limitations on civil actions – that is, on how long the IRS can seek taxpayers and demand payment of taxes owed. [34] [non-primary source needed] For each year a taxpayer willfully fails to timely file an income tax return, the taxpayer can be sentenced to one year in prison ...

  5. Tolling (law) - Wikipedia

    en.wikipedia.org/wiki/Tolling_(law)

    Equitable tolling applies in criminal and civil proceedings, including in removal proceedings under the Immigration and Nationality Act (INA). [2] Equitable tolling is a common principle of law stating that a statute of limitations shall not bar a claim in cases where the plaintiff, despite use of due diligence, could not or did not discover the injury until after the expiration of the ...

  6. For example, federal student loan debt is not covered by the statute of limitations, but there is a statute of limitations on private student loans. ... Six years State tax debt: 10 years ...

  7. State income tax - Wikipedia

    en.wikipedia.org/wiki/State_income_tax

    A "mirror" tax is a tax in a U.S. dependency in which the dependency adopts wholesale the U.S. federal income tax code, revising it by substituting the dependency's name for "United States" everywhere, and vice versa. The effect is that residents pay the equivalent of the federal income tax to the dependency, rather than to the U.S. government.

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