---
title: "Time Will Not Make This Problem Disappear: The Open-Ended Statute Of Limitations For Taxpayers With Delinquent Foreign Information Returns"
description: By Megan L. Brackney American Bar Association Tax Times Volume 35, No. 2 – February 2016…
---

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# [Time Will Not Make This Problem Disappear: The Open-Ended Statute Of Limitations For Taxpayers With Delinquent Foreign Information Returns](https://kostelanetz.com/publications/time-will-not-make-this-problem-disappear-the-open-ended-statute-of-limitations-for-taxpayers-with-delinquent-foreign-information-returns)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Feb 1, 2016

By [Megan L. Brackney  
](https://www.kflaw.com/megan_l_brackney)American Bar Association *Tax Times*  
 Volume 35, No. 2 – February 2016

Although section 6501(c)(8) has been in the Code for several years, many tax practitioners remain unaware of this exception to the general three-year statute of limitations for assessment of tax for delinquent foreign information returns. This exception can significantly influence a taxpayer’s decision as to whether, and how, to correct past non-compliance. This article first discusses the exception, and then describes the alternative methods for late filing of foreign information returns.

[…]

[Full article](https://www.americanbar.org/groups/taxation/publications/abataxtimes_home/16feb/16feb-pp-brackney-time-will-not-make-this-problem-disappear/)

[View full post](https://kostelanetz.com/publications/time-will-not-make-this-problem-disappear-the-open-ended-statute-of-limitations-for-taxpayers-with-delinquent-foreign-information-returns)

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