What is the statue of limitations for tax evasion?

For non-criminal statue of limitations it is typically 3 years, but with certain exceptions can go to six years. See the following website from an attorney that out lines all possible causes I think: taxlawcenter.com/g0076000.htm Does the year countdown start from when the taxes are due or from when they are filed? And what is the difference between 3 years and 6 yrs?

The IRS says the statue of limition is 10 years To clarify: 3 Years: The IRS has 3 years from the date that you file a return to audit the return and make changes 6 Years: If you under-report income by 25% there is a six year statute of limitation for assessment instead of 3 No Statute of Limitations: if there is a "willful attempt to evade or defeat tax", there is no statute of limitations for assessment. The IRS can audit your return at anytime if they can prove fraud or evasion (which is what the question asked) The ten year statute of limitations that is referenced above is for the collection of tax. Once tax has been assessed (either through the filing of a return or through an audit of a return within the assessment statute of limitation timeframes) the IRS has ten years to collect the tax from you.

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