26 U.S.C. 6501(a): tax is assessed within 3 years after the return was filed (26 U.S.C. 6501(a))
The ordinary window in which the IRS can assess more tax is 3 years from filing. It is the statute behind the IRS's ordinary 3-year keeping period.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed)”
Where it was read
Figures it counts in
It is shown on its own, not counted into a figure.
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