SOL Application
Posted: 25-May-2018 7:41am
Good morning. I am confused on the the three year SOL. I have worked cases going back to 2007 who have been adjusted, OIC for old balances, and form 843 for old trust fund where no 1153 issued. However, how does the SOL states that no credit or refund is applicable after 3 years? Arent these actions taken a credit to the account?