Virtual Webinar

Frank Degen, EA, USTCP

There are three important statues of limitation (SOL) that enrolled agents will face – the assessment, refund and collection statutes. The general rules appear simple – for example, 3 years to assess tax, 3 years to receive a refund and 10 years to collect assessed tax. However, there are a myriad of exceptions and special rules. This session will look at some common but perhaps not routine SOL issues that practitioners may encounter. Topics to be discussed include IRC sections 6501, 6502 and 6511 as well as issues raised by superseding returns, amended returns, SFRs and more.