i believe that the sol is 3 years on a tax form not a business tax form just the 1040 the way this works  is that they cant audit you unless fraud was committed and it would be 100 thousand or more dollars the sol will start on april 15th of the 3rd year this is also for a tax return if its over three years you can not get your return so when these fools call and say its for the year of 2008 just laugh at them  at one time i played along it was for 8 thousand and they told me to go to three stores  walgreen cvs and a radio shack and get 3 thousand dollars on two different cards and 2 thousand on the last card call them back and give them the numbers  i started laughing and the yelling and threats started and i kept on laughing then the curses started and he hung up on me     never called me back because he now knows it would be a waste of his time and he will not get any money from me