17 Nov 2008 @ 9:40 AM 

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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Tags Categories: Assessed Tax Penalties, Tax Assessment Posted By: taxnick
Last Edit: 17 Nov 2008 @ 09 40 AM

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