> I found a table of Periods of Limitations on the IRS's web site at www.irs.ustreas.gov/prod/forms_pubs/graphics/15150b21.gif. The last two items on the table have the longet period
>of limitations, seven years. So I use that as my source.


>I'm getting an error message for that particular link, is there a
>different url that can be used.

>Peterk

It has been several years since I tried the link. I printed the page out at that time I was researching and that's what I've been referencing. I tried just now and the page has apparently has been redone. This new page has the identical information, but put in bullet rather than table format: http://www.irs.gov/businesses/small/article/0,,id=98513,00.html



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