Sources / Press and newsletters

26 U.S.C. 6501(a): tax is assessed within 3 years after the return was filed, United States (federal)

3 records were read from this source, dated 31 Oct 2026.

Its permanent copy is being made in the Wayback Machine.

Last checked 31 Oct 2026

AIData.Broker is a sell-side broker: it values a company's data free and describes it to every buyer that fits at the same time, without the company's name, for a fee only out of a sale.

Value your dataHow a sale works

No data upload
About two minutes
No email needed

What was read from it

Records read from this source
Record	Kind	As stated	Dated
26 U.S.C. 6501(a): tax is assessed within 3 years after the return was filed (26 U.S.C. 6501(a))	Law or ruling	The ordinary window in which the IRS can assess more tax is 3 years from filing. It is…	31 Oct 2026
26 U.S.C. 6501(c)(1), (c)(3) and (e)(1)(A): no limit for a false return or no return, 6 years for a large omission (26 U.S.C. 6501(c)(1), (c)(3), (e)(1)(A))	Law or ruling	The window has no end for a fraudulent return or a return never filed, and runs 6 years…	31 Oct 2026
26 U.S.C. 6501(d): a dissolving corporation can ask for assessment within 18 months (26 U.S.C. 6501(d))	Law or ruling	A corporation that is dissolving (or has dissolved) can make a written request that…	31 Oct 2026

26 U.S.C. 6501(a): tax is assessed within 3 years after the return was filed (26 U.S.C. 6501(a))
Kind
Law or ruling
As stated
The ordinary window in which the IRS can assess more tax is 3 years from filing. It is…
Dated
31 Oct 2026
26 U.S.C. 6501(c)(1), (c)(3) and (e)(1)(A): no limit for a false return or no return, 6 years for a large omission (26 U.S.C. 6501(c)(1), (c)(3), (e)(1)(A))
Kind
Law or ruling
As stated
The window has no end for a fraudulent return or a return never filed, and runs 6 years…
Dated
31 Oct 2026
26 U.S.C. 6501(d): a dissolving corporation can ask for assessment within 18 months (26 U.S.C. 6501(d))
Kind
Law or ruling
As stated
A corporation that is dissolving (or has dissolved) can make a written request that…
Dated
31 Oct 2026