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)?

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Definitions:

Boundary Maintenance

The process by which individuals or groups maintain distinctions between themselves and others to preserve their identity or autonomy.

Remarried Couples

Partners who have been married previously to others and have entered into a new marriage with each other.

Divorce

The legal dissolution of a marriage by a court or other competent body, terminating the matrimonial bond between two parties.

Infant

A very young child or baby, typically considered to be under one year of age.