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From: anita@drux3.UUCP
Newsgroups: net.taxes
Subject: Tax Filing Deadlines (Statute of Lim.) for Past Years
Message-ID: <1186@drux3.UUCP>
Date: Thu, 21-Jun-84 14:44:38 EDT
Article-I.D.: drux3.1186
Posted: Thu Jun 21 14:44:38 1984
Date-Received: Sat, 23-Jun-84 02:43:47 EDT
Organization: AT&T Information Systems Laboratories, Denver
Lines: 12

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I have a friend who never filed taxes for 1981.  The IRS would owe him
money if he filed.  Is there a deadline for filing for past years?
I know there are various deadlines regarding amending returns you've
already filed, but I can't find any definite info on the above 
question.  He did call the IRS, and they implied that if he owes the
them he has to file, but if they owe him, then it's too late.  How
can that be?  Thanks in advance for any info.

                                             A. Horn