But no person constitutionally ineligible to the office of President shall be eligible to that of Vice-President of the United States. The Twelfth Amendment (Amendment XII) to the United States Constitution provides the procedure for electing the President and Vice President.It replaced Article II, Section 1, Clause 3, which provided the original procedure by which the Electoral College functioned.ut no person constitutionally ineligible to the office of President shall be eligible to that of Vice-President of the United States. The Twelfth Amendment (Amendment XII) to the United States Constitution provides the procedure for electing the President and Vice President.
So it ends up being either 4 or 7 years. You should think of it in terms of the number of tax returns they go back, rather than in time. After all, in an audit, they want that many years worth of data, which comes in 12 month chunks (April 16 of last year to April 15 of the current year).
The IRS is going after offshore income and assets in a big way, and that dovetails with another IRS audit rule. The IRS also gets six years to audit if you omitted more than $5,000 of foreign income (say, interest on an overseas account). That matches the audit period for FBARs, offshore bank account reports that can carry civil and even criminal penalties far worse than those for tax evasion.