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

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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:

Acquittal

A legal judgment that a person is not guilty of the crime with which they have been charged.

Favor

An act of kindness beyond what is due or usual.

Group Polarization

The inclination of a group to reach decisions that are more radical than the individual preferences of its members initially.

Communication

The process of transmitting information, ideas, emotions, skills, and knowledge from one entity or person to another through various means.

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