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Statute of Limitations for Taxes

The IRS tax statute of limitations can work in your favor—or against it. Let Lothamer help you get current and get on with your life.

Learn About The Time Limits To Claim a Refund and Take Advantage Of The Tax Statute Of Limitations on Collections

Just like with other legal systems in our country, there is a maximum period of time that the IRS and many state tax agencies can act. Generally speaking, the IRS Tax Statute of Limitations works two ways: it imposes a time limit on how long the IRS can collect taxes you owe, and puts a limit on how long you have to claim a tax refund. When you work with knowledgeable CPAs, tax attorneys, and Enrolled Agents, you can take maximum advantage of these statutes to potentially eliminate your tax debt or claim refunds owed to you from previously unfiled tax returns.

How We Can Help You Benefit from the IRS Statute of Limitations

The Collection Statute End Date (CSED) for the IRS to collect is generally 10 years from the date the tax was assessed—NOT when the tax was due. For example, if you file a return late, the statute starts when you file. Certain factors, such as filing bankruptcy or an Offer in Compromise, extend the statute of limitations. We can advise you of the CSED for a tax period and determine whether or not to file an Offer in Compromise, or instead, secure an Uncollectable Status and wait out the Statute of Limitations on Collection.

If you are owed a refund, you generally have three years from the date the return was due, or two years from when the tax was overpaid, to file and claim your refund. If you don’t act within the statute, the refund is gone forever. Every year, millions of dollars are left on the table because of expired refunds. Because we are a tax resolution firm, we’re better positioned than the normal CPA firm or law firm to help you claim your refund in time!

However, there is an exception to the statute of limitations for claiming refunds, and that if for Financial Disability. To qualify for this little known provision, one has to be unable to manage his or her financial affairs when the regular statute of limitations expired for getting a refund. Lothamer has experience with using this little-known provision, and has gotten refunds that were over 20 years old, and IRS paid interest on those refunds for all those years

Tax Resolution Success Stories

I appreciated the dedication and professionalism of all the Lothamer members that assisted in resolving my tax issue with the IRS. We were able to achieve a good compromise settlement.

Larry - Garden City, MI

Nothing but great things to say about the professionals at Lothamer Tax Resolution. Truly a top notch experience. I felt that they had the experience needed to handle my case which allowed me some much needed peace of mind.

Bridget - Livonia, MI

Everyone I dealt with was knowledgeable and helpful. The burden off my shoulders was tremendous after getting everything taken care of.

Brad - Detroit, MI
Tax Resolution Success Stories

Megan was very helpful.

Kieran H. - Evansville, IN

They were able to resolve debt in a timely and efficient manner. Staff was professional at every level. Saved me thousands of dollars.

Ronnie - Livonia, MI

Lothamer was awesome in holding our hand through the entire process and great communication with and to us. Given the circumstances he made the process as painless as possible Thank you Lothamer.

Daryl - Saginaw, MI
Your Roadmap to Resolution Starts Here

Within the first 24–72 hours, we can do more than what most other tax firms do in several weeks.


CALL OUR OFFICE To Learn More About Our Process For Getting Same Day Tax Help

For a reasonable fee we will call the IRS and Request a Stay on Collection, obtain transcripts as to years unfiled, balances due, and income reported to the IRS, and provide you with a consultation within three days with a licensed attorney, CPA, or Enrolled Agent.



Our meeting with you will be a virtual meeting, using our proprietary video conferencing software, performed in the privacy of your office, home, or vehicle, with a licensed attorney, CPA, or Enrolled Agent to learn about our findings, discuss your options, and provide you with a plan to resolve your tax problem. At this meeting, we will give you an estimated cost for the services to carry out the plan developed.


IMPLEMENT THE PLAN Developed in Step 2

Upon accepting the Terms & Conditions in our service agreement as outlined in Step 2, we will immediately go to work solving your tax problem. We will get you set up in our eResolution Client Portal, giving you access to critical deadlines and next steps to view the progress of your case.

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