There is no statue of limitation on fraudulent tax returns and the IRS has the burden of proof –> ok makes sense.
The statue of limitation on just regular assessment of taxes is 3 years –> ok makes sense.
The statue of limitation is 6 years if you underreport gross income by more than 25%…..
The statue of limitation is 6 years if you willfully attempted to evade or defeat any tax, willfully failing to pay any tax, not filing any tax return, etc.
How are the above 2 examples claiming to have a 6 year statue of limitation not falling within the fraudulent tax returns? I would have grouped these situations in fraudulent….especially willfuly attempting to evade or defeat any tax???