The statute of limitations regarding an IRS audit all depends on if you filed your tax return or not. If
you did indeed file your return, then the IRS has exactly three years from the day you filed to begin
their audit. If the IRS is examining your taxes or considering an audit, they should notify you in
advance with their explanation as to why they believe an audit is necessary. If you did not file your tax
return however, then there is no limit or timeframe on how long the IRS has to audit you. They can also
try to collect back taxes from you at any time.