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If you are receiving a notice from the Rhode Island Division of Taxation regarding back taxes from 2001, here's what you need to know and what you can do:

Rhode Island Statute of Limitations for Personal Income Tax

Generally, the Rhode Island Division of Taxation has ten (10) years to assess and collect personal income tax after the return was filed or due to be filed.

This 10-year limit applies to both issuing a notice of deficiency and commencing collection actions.

Important Considerations:

When the 10-year period starts: The 10-year period begins either from the date the tax return was filed or the due date of the return, whichever is later.

Exceptions to the 10-year rule:

No return filed: If no return was filed, the Division of Taxation may assess the tax at any time.

False or fraudulent return: If a false or fraudulent return was filed with intent to evade tax, the tax may be assessed at any time.

Agreement to extend: If you and the tax administrator have agreed in writing to extend the assessment period, the tax may be assessed at any time within the agreed-upon period.

Significant omission of income: If you omitted from your Rhode Island income an amount properly includible that is in excess of 25% of the stated income, the tax may be assessed at any time within six (6) years after the return was filed.

Collection action started before 10 years: If the state initiated collection efforts within the 10-year period, they may continue attempting to collect the liability even after the 10 years have passed.

Trust Fund Taxes: The 10-year limit does not apply to "trust fund" taxes, which are taxes collected by an individual and held in trust for the state, such as sales tax or income tax withheld by an employer.

I'm guessing this may apply OP:

No return filed: If no return was filed, the Division of Taxation may assess the tax at any time.

Thank you Chat GPT/r1

It sounds like a scam. I would phone the Rhode Island department of Taxation and ask them if they have contacted you in the past month, and if so, why exactly after 20 years.