Those are extensions of time to assess a tax. The ten years is from the date tax is assessed.
“Those are extensions of time to assess a tax. The ten years is from the date tax is assessed.”
Correct. Bottom line is that there is NO 10 year statute of limitations on taxes. There is a ten year window for collections after the tax has been assessed. The statute of limitations for assessment is three years with exceptions.
“The ten years is from the date tax is assessed.”
True. But this is the later of the due date of the return or filing date for those without further assessments.