Joint Tax returns filed timely for 1988, 1989 and 1990 with large unpaid tax due.
Bankruptcy freeze lasted about 1-2 years at most.
One spouse claimed Innocent Spouse went to Tax Court was granted Innocent Spouse (case pending in Tax Court 1-2 years maximum).
No amended returns ever filed. No Consents extending time ever signed by culpable spouse.
They have remained resident in this country continuously (never even traveled abroad).
IRS says some type of "assessment" was made in 2003 (12 years after the last tax return was filed) and that some type of "Examination Freeze" has been in place since the mid-1990s. Thus according to IRS no SOL issue at all.
IRS asserts the Statute of Limitations is STILL open for Collection of the old tax due years. 20 years after the last tax due return for 1990 was filed.
SOL has been raised continuously for past year, but IRS has levied the person's Social Security Disability check at the maximum (57%) rate and will not release Levy or process an Appeal based on the Statute.
Is it possible under these facts that the SOL for Collection is still open permitting ongoing/never ending levies of social security checks?
As usual, thanks in advance.