This episode will discuss IRS delinquent tax returns

IRS Policy Statement P-5-133

Click on the link below, look at the page menu on the left and click on P-5-133

https://www.irs.gov/irm/part1/irm_01-002-001#idm140337011242656

Filing Past Due Returns

https://www.irs.gov/businesses/small-businesses-self-employed/filing-past-due-tax-returns

Timeframe IRS can assess your missing return

https://www.irs.gov/filing/time-irs-can-assess-tax#:~:text=The%20IRS%20can%20usually%20assess,Statute%20Expiration%20Date%20(ASED).

Timeframe to claim refund

https://www.irs.gov/filing/time-you-can-claim-a-credit-or-refund

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