How can I find out about the federal regulations regarding tax block?

How can I find out about the federal regulations regarding tax block?
The statute of limitations limits the time during which an action can be brought by the IRS for an audit and the time for IRS tax collection activities. Generally, there is a 3-year statute of limitations for the IRS auditing a tax return and a 10-year statute of limitations for the IRS collecting tax.

You can find out more information from:
http://www.wwwebtax.com/audits/statute_of_limitations.htm