San Franciscoâofficially known as the City and County of San Franciscoâis a consolidated city-county, a status it has held since the 1856 secession of what is now San Mateo County. It is the only such consolidation in California.
Under New York's Tax Law, there is generally a three-year statute of limitations on tax audits, though in some cases (such as when fraud exists or when a substantial understatement has been made on an income tax return), the statute of limitations can last for as long as six years.
How far back can the IRS go to audit my return? Generally, the IRS can include returns filed within the last three years in an audit. Additional years can be added if a substantial error is identified. Generally, if a substantial error is identified, the IRS will not go back more than the last six years.