Superseding return filed on extended due date starts SOL.

• Author: Keenan, John
• Position: Tax Practice & Procedures

The general statute of limitations (SOL) for assessment found in Sec. 6501 gives the IRS three years to assess tax after a return has been filed, beginning on the date that a valid Federal tax return is deemed filed. A return filed prior to the deadline is deemed filed on the due date. A return filed on extension is deemed filed on the day the Service actually receives the return, provided it is received on or before the extended due date; if the return is received after that date, it is deemed filed on the postmark date.

Sometimes a taxpayer receives an extension to...