dascpa
Level 12
Exceptions to the 3-Year Rule
Key Considerations
  • Two-Year Rule: You can always file an amendment within two years from the date you paid the tax, even if the 3-year deadline has passed.
  • Audit Status: If your tax return is under IRS examination, you may reach an agreement to amend, even if it is beyond 3 years.
  • No Time Limit: If you never filed a tax return, the IRS has no time limit to assess taxes, and in certain cases of fraud, the statute of limitations remains open indefinitely. 

I'd contact ProSeries and see if they still offer it. I have copies but they're on floppy disks......

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