IRS rule is audits (and amending returns) can occur within 3 years of the date of filing a tax return. Then you and IRS are clear from revision, except…. IRS can and will pull returns from years previous to that – not necessarily to audit previous years, but for reference purposes (their records would likely be available to you too, should that occur). Meaning, they won’t necessarily audit those previous returns, but could use them to validate history if you “claimed” positions on those previous returns. So, you can get “stuck” with positions made from returns prior to that 3-year rule and there are times when records pertaining…