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Could a Taxpayer Make Such a Small Amount of Income

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Could a taxpayer make such a small amount of income that a tax return not be filed and still have an unlimited Statute of Limitations on Assessment?
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Definitions:

Amino Acids

Organic compounds that serve as the building blocks of proteins, containing both an amino group and a carboxyl group.

Three-Letter Sequences

In genetics, sequences of three nucleotides (triplets) in DNA or RNA that code for specific amino acids, the building blocks of proteins.

mRNA

Messenger RNA, a form of RNA responsible for transporting genetic instructions from DNA to the ribosome, the site of protein synthesis.

tRNA

Transfer RNA; a type of RNA that helps decode a messenger RNA (mRNA) sequence into a protein during protein synthesis.

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