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1324, struck out item 6076 "Time for filing return of windfall profit tax".
So common is this scam that it has its own acronym, SIRF (for Stolen Identity Refund Fraud).Some who have been caught at it admit to working on an industrial scale, putting in 12-hour days with a dozen or more accomplices, each filing return after return on laptops.
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The number of cases opened on people who have stopped filing returns has soared.
Reading Section 102.111 to create an absolute, inflexible deadline, the court held, would do violence to Section 102.112, which is the later enacted, more specific provision addressing both the deadline for filing returns and the penalties for filing returns thereafter.
In the last year that couples jointly filed personal tax returns (1989), 72percentt of persons filing returns (counting husbands and wives separately) were filing unmarried returns (HM Revenue and Customs 2015).
The IRS already has a system for filing returns on behalf of taxpayers.
And tax preparers often charge a fee for preparing and filing returns.
If you file a 'superseding' return before the due date of the original return (including extensions), it can take the place of the originally filed return.
About 130 million taxpayers file returns each year.
The I.R.S. hopes the limitation will encourage more tax professionals to file returns electronically.
Prosecutors said he failed to file returns for at least a decade.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com