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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresAnn filed her 2022 return on March 1, 2023 and reported all income. Because of a weekend and a holiday, the filing deadline that year fell on April 18, 2023. Absent fraud or an extension, the last day the IRS can assess more 2022 tax is:
The IRS generally has 3 years after a return is filed to assess (section 6501(a)), and a return filed before the due date is treated as filed on the last day prescribed for filing (section 6501(b)(1)). That day is the statutory April 15 date; section 7503 only lets a return filed on the next business day count as timely and does not move the deemed filing date (Rev. Rul. 81-269; IRM 25.6.1.6.15). So the period ends April 15, 2026. The 6-year period applies only to omissions of more than 25% of gross income. Source: IRC 6501(a), 6501(b)(1), 7503; Rev. Rul. 81-269; IRM 25.6.1.6.15. Tax year: 2025 (law as of 31 Dec 2025).
Counting from the early filing date, or from a weekend- or holiday-shifted deadline.
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