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The following is an excerpt from:

"For Whom the Tax Tolls: Significant Events That Extend IRS Collection Rights"

Published in Tax Practice & Procedure - October/November 2004

By Michael S. Fried and Zachary S. Fried

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Endnotes & Sources

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» Download the full PDF Version of this tax article

Table of Contents

• Introduction
• Statute of Limitation on Collection
• Discharge of Taxes in Bankruptcy
• Hypothetical Client
• Collection Statute Expiration
• Bankruptcy Solutions and Tolling Issues
• 1998, 1999 and 2000 Tax Liabilities
• 1997 Tax Liability
• Two Hundred and Forty Day Assessment Period
• Application of Three-Year Look Back Rule and Two-Year Filing Rule to 1997 Tax
• LTR 200404049
• Application to 1997 Tax Liability
• 1987 to 1996 Tax Liabilities
• Conclusion
• Endnotes & Sources