Can a taxpayer start the three-year statute of limitations
Problem
Can a taxpayer start the three-year statute of limitations on additional assessments by the IRS by filing his income tax return early (i.e., before the due date)? Can the period be shortened by filing late (i.e., after the due date)?
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Can a taxpayer start the three-year statute of limitations on additional assessments by the IRS by filing his income tax return early?
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