26 U.S.C. 6501(d): a dissolving corporation can ask for assessment within 18 months (26 U.S.C. 6501(d))
A corporation that is dissolving (or has dissolved) can make a written request that shortens the IRS's assessment window to 18 months from the request. It does not shorten the window where the return was fraudulent or left out a large amount of income.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within 18 months after written request therefor ... or by the corporation, but not after the expiration of 3 years after the return was filed. This subsection shall not apply in the case of a corporation unless ... such written request notifies the Secretary that the corporation contemplates dissolution at or before the expiration of such 18-month period”
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