[XR7]

10 years is the statute of limitations.

But it doesn't even kick in until your tax return is filed.
So if you wait nine years before filing, the 10 year statute
kicks in at that time, giving the IRS 10 years to go after you then.

[Raycpa]

But it doesn't even kick in until your tax return is filed.

Yes, but technically it is after the assessment date which can follow the filing date by several weeks.