Statutes of Limitation

Just like in “slip and fall” cases where you have a limited amount of time to file suit, tax cases have statutes of limitation as well. A statute of limitation is a fairness-type doctrine, meaning that you must take appropriate action within a certain period of time or you will be barred from seeking the type of relief you intend to obtain.  Because people move, memories fade and documents are lost, statutes of limitation demand that you take action within the prescribed period of time.  This section discusses tax statutes of limitation.

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