A: No. The IRS has a statute of limitations or CSED (literally, Collection Statute Expiration Date), which is 10 years. There are a myriad of exceptions and tolling events that keep the CSED from running against them, however. The most important of these tolling events are: failure to file your return (the CSED never starts to run until you file); being outside the U.S. for six continual months or more; and the time you are in bankruptcy, plus 90 days.
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