1. a. 

   IRS can assess more taxes or, make the employer or self-employed individual furnish more information for the period covered by the return only within 3 years from the date the return was filed, unless the taxpayer agrees to an extension beyond the 3-year period.

NOTE: For employment tax purposes a Form 941 filed during a year covering wages paid in that year is deemed to have been filed on April 15 of the following year.

1. b. 

   In the case of a false, fraudulent or evasive tax return, or a failure to file a return, the taxes may be assessed or a proceeding in court for collection without assessment may be begun at any time.

2. c. 

   A claim for credit or refund of an overpayment of any tax imposed under the Internal Revenue Code (IRC) must be filed by the taxpayer within 3 years of the time the return was filed or 2 years from the time the tax was paid, whichever is later.

1. a. 

   An extension by IRS of its time limitation does not affect SSA's time limitation.

2. b. 

   SSA's E/R may not be credited because of the expiration of the time limitation but liability under the IRC may exist for filing a return and payment of taxes.