Articles Tagged with statute of limitations

How Long Do I Have to File for Innocent Spouse Relief?
You generally must file a request for innocent spouse relief within two years from the date that the IRS first attempts to collect the tax from you. If you do not have all of the documentation you need, you still need to file the form 8857 within the two-year period.

When Collection Activities Are Commenced

The IRS is considered to have made an attempt to collect tax from you when one of the following four actions is taken: