A taxpayer who does not file a tax return is protected by a seven-year statute of limitations (i.e., the IRS cannot assess a deficiency after seven years).

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The taxpayer who does not file a tax return is not protected by a seven-year statute of limitations. In fact, there is no statute of limitations for unfiled tax returns, and the IRS can assess a deficiency at any time.

A Taxpayer Who Does Not File a Tax Return Is