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The IRS normally has just three years after a return is due or filed, whichever is later, to audit it.
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Perhaps, but usually only within three years of the original filing or within two years after the tax was paid, whichever is later.
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But the delays meant the appeals deadline was put back to 10 September or 10 days after the start of term, whichever is later.
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The main restriction is that Roth accounts that have been reversed can't be converted anew for 30 days or until the year after the conversion, whichever is later.
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Do file form 1040X within 3 years after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later.
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When to file Generally, to claim a refund, you must file Form 1040X within three years from the date you filed your original tax return or within two years from the date you paid the tax, whichever is later.
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For IRS purposes, the SOL to examine your tax return, make changes or to assess any additional tax liabilities is three years from the due date of the return or the day you actually filed your tax return, whichever is later.
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Then keep this clunky rule in mind: Once a conversion is undone, the same assets (or lump of money) cannot be converted again until the year following the original conversion or more than 30 days after the conversion was undone, whichever is later.
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