colorado preparers

Technical topics regarding tax preparation.
#1
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ny
I have a client that received a Notice of Deficiency or Rejection of Refund Claim letter from the CO Department of Revenue for tax year 2018. The letter is dated 8-12-22. The 2018 return was filed by 4-15-19. Wouldn't 2018 be a closed year as of April 15 , 2022?
 

#2
Nilodop  
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21-Apr-2014 9:28am
Location:
Pennsylvania
(2) Income Tax. — Except as provided in paragraphs (a) through (e) following, the statute of limitations for making assessments of Colorado income tax shall be the time provided for assessing a deficiency in federal income tax plus one year. The federal statute of limitations for making an income tax assessment is generally 3 years from the date the return is filed. Returns filed early are considered to have been filed on the due date. The following paragraphs (a) through (e) are exceptions to this general rule:

https://www.sos.state.co.us/CCR/Generat ... ionId=1495
 

#3
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586
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4-Jun-2014 7:33am
Location:
ny
thanks so much Nilodop !
 


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