Yes, but only in very limited circumstances. If the amount is known by the IRS, then they will request the funds forever. If your tax return showed tax due and you didnu2019t pay it, then the penalties are failure to file and failure to pay will continue forever.If you did not file a return, there is no statute of limitations. If you filed a return and omitted income, the statute is 3 years from the date the return was due when the amount of income was less than 25% of the total income. If the amount is over 25% of the income shown in the return, then the statute of limitations is six years from date of filing or return due date, whichever is later.