https://www.nolo.com/legal-encyclopedia/statutes-limitations-is-it-too-late-sue-faq.html
Statutes of Limitations: How Long Do I Have to Sue Someone?
Mar 11, 2026 - Learn what a statute of limitations is, what they do, when the clock starts, how statutes of repose are different, and common exceptions to the filing deadline.
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https://www.irs.gov/filing/statutes-of-limitations-for-assessing-collecting-and-refunding-tax
Statutes of limitations for assessing, collecting and refunding tax | Internal Revenue Service
Determine the time limit the IRS can assess or collect tax, or you can claim a credit or refund for a specific tax year.
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