The statute of limitations of a crime, like with tax evasion or fraud, is the amount of time a prosecutor or a plaintiff has to file charges.
http://www.optimataxrelief.com/tax-evasion-fraud-statute-limitations/
If he had been found guilty of a felony evasion charge or of tax fraud, he could have received up to 5 years for each count. Statute of Limitations. The statute of limitations of a crime is the amount of time a prosecutor or a plaintiff has to file charges. In the case of taxes, it represents how long you should be looking over your shoulder after – willfully or otherwise – lying on your tax return.
http://www.optimataxrelief.com/tax-evasion-fraud-statute-limitations/
Thus, in cases where the affirmative act of evasion is the filing of a false tax return, the statute of limitations begins to run on the date the return is filed or the statutory due date, whichever is later.
https://www.justice.gov/tax/criminal-tax-manual-700-statute-limitations
Perfectly innocent mistakes may be interpreted by an IRS investigator as suspect. Therefore, even if you are a law-abiding taxpayer it pays to know what the difference is between tax evasion and tax fraud, the penalties, and what the IRS’ statute of limitations is when prosecuting tax crimes. Tax Evasion vs. Tax Fraud
http://www.optimataxrelief.com/tax-evasion-fraud-statute-limitations/
7.02[4] Conspiracy The statute of limitations for a conspiracy to evade taxes under the offense clause of section 371 is six years. Similarly, the statute of limitations for a Klein conspiracy under the defraud clause of section 371 is six years. Both of these offenses are controlled by 26 U.S.C. § 6531.
https://www.justice.gov/tax/criminal-tax-manual-700-statute-limitations
Spies v. United States, 317 U.S. 492, 499 (1943). The general rule is that the statute of limitations for tax evasion begins to run on the date the last affirmative act took place or the statutory due date of the return, whichever is later. United States v. DiPetto, 936 F.2d 96, 97 (2d Cir. 1991); United States v.
https://www.justice.gov/tax/criminal-tax-manual-700-statute-limitations
The IRS could prosecute a series of fraudulent tax returns as a single charge and only start counting the 6-year period from your last act of tax evasion or fraud. It gets worse. Although the IRS is limited to how far back it can look when filing charges in criminal court, there is no statute of limitations for civil tax fraud.
http://www.optimataxrelief.com/tax-evasion-fraud-statute-limitations/
Conversely, if a 2000 tax return that was due to be filed on April 16, 2001, was not filed by the defendant, and the defendant commits an act of evasion (e.g., lying to agents of the IRS) on December 1, 2003, relating to his 2000 taxes, the statute of limitations would commence on December 1, 2003.
https://www.justice.gov/tax/criminal-tax-manual-700-statute-limitations
Tax Evasion, Fraud and the Statute of Limitations. Tax evasion and fraud is not just a problem for white-collar crime masterminds. Filing your taxes, particularly if you have considerable assets or run your own business, can be terribly complex.
http://www.optimataxrelief.com/tax-evasion-fraud-statute-limitations/
Description of Code Section Statute of Code Section Offense Limitations Tax Evasion 26 U.S.C. § 7201 6 years 26 U.S.C. § 6531(2) Failure to 26 U.S.C. § 7202 6 years 26 U.S.C. § 6531(4) Collect, Account For or Pay Over Failure to Pay 26 U.S.C. § 7203 6 years 26 U.S.C. § 6531(4) Tax Failure to File a 26 U.S.C. § 7203 6 years 26 U.S.C. § 6531(4) Return Failure to Keep 26 U.S.C. § 7203 3 years 26 U.S.C. § 6531 Records Failure to Supply 26 U.S.C. § 7203 3 years 26 U.S.C. § 6531 ...
https://www.justice.gov/tax/criminal-tax-manual-700-statute-limitations
tax evasion statute of limitations
The general rule is that the statute of limitations for tax evasion begins to run on the date the last affirmative act took place or the statutory due date of the return, whichever is later. The tax evasion statute of limitations is  that the statute of limitations for tax evasion begins to run on the date the last affirmative act took place or the statutory due date of the return, whichever is later.