How far back can the IRS go back in an Audit?

A lot of people ask me how long should they worry about being audited. For the most part, you can be audited at any time within 3 years from when you FILE your return. But, there are some exceptions to that. For instance, if you substantially understate your gross income by 25% or more, the time is 6 years. If the IRS can prove civil fraud, there is no time limit.