[mamelukesabre]

Last point of contact?

What does that mean?

If my last tax return was 1978 do they go back to 1971?

[Raycpa]

The normal statute of limitations is 3 years from the date the return is filed. It can be 6 years if income is understated by more than 25%.

Section 6501(e)(1)(A) provides that if the taxpayer omits from gross income an amount properly includible therein that is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed.

http://taxprof.typepad.com/taxprof_blog/2009/09/irs-issues-.html

[Tainan]

Last point of contact?
What does that mean?

Pardon for the confusing terms. Last "time" of contact may be an easier reference. One must remember, the IRS never sleeps. They simply wait for your name/SS# or any other identifying flags they have assigned to your file to pop-up denoting your activity. Activity such as SS payments into your account, opening a bank account, obtaining a vehicle operators license, using your passport, etc. When they see that activity occuring, well then, the chase is on.
Also, it can be significant to remember that unless your Accountant/tax preparer/tax adviser is an attorney, duly recognized as such by the IRS, that person(s) has no legal basis for maintaining Client confidentiality in their work with you and the IRS. They will not and legally can not make this claim.
This may well be important to you livelihood and freedom.

With this in mind I will say that there are avenues of help available;but I caution against believing 90% of the "IRS Advice" you might see on internet chat forums. At the very least don't bank your future on such advice. Get professional help. Of course, you'll soon discover what a hopeless and 'criminal' scam the IRS is running and how the average citizen is simply out-gunned by the cubicle thugs operating under the flag of the IRS.