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Page 14 of 18 |
What is an assessment? |
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An assessment is a determination by a government agency that you owe tax.
In general, an assessment must be made within 3 years from the date the return was filed.
In the case of a false return, a willful attempt to evade tax, failure to file a return, or pursuant to agreement between you and the government agency, the assessment can be made at any time.
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