Background:

Determining the Statute of Limitations: While the statute of limitations for examination is generally three years from the date a return is filed, the statue can be automatically extended, can be voluntarily extended, or tolled under various provisions provided in the code, regulations, rulings and court cases. Your job is to advise your clients as to the applicable statute of limitations based on the fact pattern to be provided to you below. Remember: the date a return is deemed filed is a question of both fact and law.

It is October 1, 2019. The clients have not filed their joint current years tax return. No extension has been filed. Your team must write a memorandum to the client explaining when a tax return filing will be deemed sufficient in order to start the statute of limitations for both examination and assessment purposes.

Question 1: If the statute is not deemed to start, because of not being deemed to be a complete return, what curative actions may be necessary in order to start the statute of limitations?

Question 2: When is the statutes of limitations tolled from running? For how long?

Thanks in advance.