[Raycpa]

Unless you file a return, the statute of limitations doesn't begin. Therefore, the state can go back to the day you were born. If you file a return and do so with good faith, the statute of limitations for most taxes is 3 years.

[Roccus]

On my state income tax returns for 03 and before, there is no mention of sales taxes. I've yet to see the 04 form. If such a line is on the 04 form, how far back would I be libel for. Sorry if this sounds ridiculous, but I am incapable of understanding bureaucratese or legalese. That's why I pay to have them done.