how far can the irs go back to audit your taxes
The six year enforcement period for delinquent returns is found in IRS Policy Statement 5-133 and Internal Revenue Manual 1.2.14.1.18. Part of the reason the IRS requires six years is manpower â the IRS cannot administer and staff the enforcement of unfiled tax returns going back as far as 10 or 20 years. And believe it or not, the IRSâs records rarely, if ever, go back that far.