New client hasn't filed 1040/540 since 2007. There might be some years with reasonable cause but mostly not. Made payments with extensions every year that would created refundable/creditable overpayments for the years 2009 thru 2014. Both H and W W2's plus rentals.
No IRS or FTB threatening notices or reconstructed returns probably because withholding plus ext payments would exceed the tax on the income reported to the IRS and FTB.
Some of the years after that had modest underpayments or overpayments. I don't know what 2007 and 2008 would be because
1. too late to get wage and income transcripts from IRS for those years.
2. I'd have to mess around to install old versions of tax software.
Question:
In practice, would IRS or FTB go back more than 6 years and demand all the unfiled returns after the returns for 2009 thru 2018 are filed? I assume there's no statute tolling so it would always "hang" over the taxpayer's heads but the returns for say 2013 thru 2018 are filed and any balances paid, would that be all? Don't suppose there's any kind of closing agreement possible?
Len Raphael
Oakland CA