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).
It is not until you actually do file a return that the audit time limit -- three years -- and collection time limit -- ten years -- starts to run. As a practical matter, however, if you haven't heard from the IRS in six years, you don't need to worry too much about taxes owed on a nonfiled return. The IRS usually doesn't go after nonfilers after six years -- unless the IRS begins its investigation before the six years elapsed and you owe a large amount of taxes. After six years, the IRS frequently purges its computer files.