Clients who know that past returns have problems can fix the returns in a variety of ways. Knowing when and how to amend returns is important. Filed returns with income omissions of 25% or more are subject to a six year statute for the IRS to audit and assess, past fraudulent returns have no statute of limitation for the IRS to audit and assess. At Abajian Law we take pride in bringing clients into compliance the right way and bringing them peace of mind.