Can a Taxpayer Start the Three-Year Statute of Limitations on Additional

question 4

Essay

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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Definitions:

Collective Unconscious

The collective unconscious is a concept proposed by Carl Jung, referring to the part of the unconscious mind that is derived from ancestral memory and experience and is common to all humankind.

Behavioral Responses

Actions or reactions of an individual in response to external or internal stimuli.

Reinforcement Schedules

The strategy and timing used in operant conditioning to administer rewards or punishments to encourage or discourage a behavior.

Shaping Behavior

The process of guiding or directing behaviors by reinforcing successive approximations towards a desired response or action.