Can a Taxpayer Start the 3-Year Statute of Limitations on Additional

question 165

Essay

Can a taxpayer start the 3-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)?

---

Definitions:

TACACS

Terminal Access Controller Access-Control System, a security protocol that provides centralized validation of users attempting to gain access to a network.

Antivirus Software

Software that protects the operating system and applications from malware.

Virtualization

The process of creating a virtual rather than actual version of something, including but not limited to a virtual computer system.

Incorrect Proxy Server Configuration

Errors or misconfigurations in proxy server settings that can lead to network connection issues, restricted access, or security vulnerabilities.