Willful Failure to Collect or Pay Over Taxes Statute of Limitations

What is the Federal Statute of Limitations for Willful Failure to Collect or Pay Over Taxes?

The statute of limitations for willful failure to collect or pay over taxes, which is a federal crime in the United States, is generally six years from the date of the commission of the crime.

According to the Internal Revenue Code, the statute of limitations for the collection of taxes is six years after the date on which the taxes were due and payable. This applies to both criminal and civil actions for the crime of willful failure to collect or pay over taxes.

It's important to note that this is a general guideline, and the specific statute of limitations for a particular case of willful failure to collect or pay over taxes may vary depending on the circumstances of the case. It's always best to consult with a tax lawyer or the relevant government agency for specific information on the statute of limitations for a particular case of willful failure to collect or pay over taxes.

Also, it's worth mentioning that the IRS has the ability to assess taxes, penalties, and interest for a failure to collect or pay over taxes, even if there is no criminal prosecution, so not collecting or paying over taxes can have serious consequences.