United States IRC sections
Statute section
IRC section 6501
Limitations on assessment and collection
Country
United States
Section
6501
Updated
2026-05-20
Operative text
Section 6501 generally requires the IRS to assess tax within three years after the return is filed. Section 6501(e)(1) extends the period to six years for substantial omissions of income; the Supreme Court held in United States v. Home Concrete & Supply LLC (2012) that an overstatement of basis is not an omission for purposes of this rule.
Cross-references
26 U.S.C. 6502
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
Primary sources
- 26 U.S.C. section 6501Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.