[NautiNurse]

There is no statute of limitations for nonpayment of taxes or if the IRS suspects fraud.

Shapley and Ziegler previously told Congress that prosecutors intentionally
slowed the Hunter Biden investigation in order for the statute of limitations to
run out on some of the earlier crimes he's been accused of committing.

On Wednesday, Shapley said Trump-appointed U.S. Attorney Davis Weiss,
who oversaw Hunter Biden's case, allowed the statute of limitations to expire
on charges related to income he received while serving on the board of
Ukrainian energy company Burisma Holdings.

"In November of 2022, the statute of limitations was set to expire for the 2014
and 2015 charges in D.C., which included the 2014 felonies for the attempt to
evade or defeat tax and fraud or false statement regarding Burisma income
earned by Hunter Biden," Shapley said. Newsweek

[SJackson]

That's because they haven't charged him with fraud. A quick search will yield numerous sources. Of course that decision is made by the same prosecutors who cut his plea bargain. You or I wouldn't be so lucky.

irs statute of limitations fraud