In most cases, the IRS has three years to audit your tax return, starting on either the filing deadline or the date on which you file your return, whichever is later. Therefore, if you filed your 2012 tax return in a timely manner, then the IRS probably no longer has the ability to audit it, because the return was due on April 15, 2013, and three years have passed since then. However, there are some situations in which the IRS can audit you later.