To delete the existing iCloud account, launch the Settings app, and then tap the âiCloudâ tab. On the iCloud screen, tap the âDelete Accountâ option. Enter the old Apple ID or iCloud email address, along with the password for the account. Next, set up iCloud by logging in with your new iCloud email address or Apple ID.
If you've under-reported income by 25 percent, however, the IRS can go six years back, or seven if you claim a loss for bad debt or worthless securities. If you don't file, or if you file a fraudulent return, the IRS has no statute of limitations; so it may be best to keep your records indefinitely.
The Internal Revenue Service requires companies to keep business tax returns and supporting documents for a minimum of  three years from the time of filing. During this time, the return can be amended or audited. If you failed to report income, however, the IRS can come after your business for up to six years. If the business took a deduction for a worthless security or bad debt, the IRS can pursue the issue for seven years. To be safe, a business should keep tax records in its permanent files.