Assessment Statute of Limitations
Determining ASOL Not Always Simple - Recorded 10/2/25
The assessment statute of limitations is complex and often misunderstood. This course reviews how both the IRS and the taxpayer are limited by the assessment statute limitation period. Events that can extend the assessment statute will also be discussed.
Learning Objectives
- Calculate the applicable statute of limitations end date for a particular tax year.
- Name the required actions to start the assessment statute of limitations.
- List what situations can extend the assessment statute of limitations.
- Describe the situations in which there is no assessment statute of limitations period.
Education Information
IRS Program Number: NMVBP-T-00309-25-S
Credit hour: 1 NASBA CPE / 1 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor.
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