Questions regarding Sportstergirl

[BRN2005]

What is the name of your state?Co
I just read the posts from "sportstergirl" who supposedly has not filed taxes in 20 years. If brough a lot of questions to my mind that I'd like answers to for my own knowledge (I believe she is either a total jerk or a fake, so don't care about her predicament).
How far back can the IRS go in requiring you to file back tax returns? I don't believe they could go back more than 5 years, could they?
Also, not filing a tax return is not tax evasion. There is a penalty for not filing, but my understanding of tax evasion is if you have given the IRS false information in order to reduce your tax indebtedness. She has not given the IRS false information. She has not given them ANY information, so by my understanding, she could not be charged with evasion.

 

[shortbus]

False information is not a part of the definition of tax evasion, as defined in 26 U.S.C. 7201:

"Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony ...."

 

[Snipes5]

The IRS can go back forever to obtain an unfiled tax return. There is no statute of limitations on those. The statute begins running once a return is filed, and is three years from the due date or date filed if later, or two years from the date of the last payment, whichever is longer.

In addition, if the IRS thinks there is fraud, they can go back as far as they want, regardless of statute.

Snipes