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Claimants have three years to file.
In such cases, he said, "taxpayers have seven years to file an amended return".
People have two years to file claims for the federal money.
This month, Harrisburg became the first state capital in at least 40 years to file for bankruptcy protection.
Mayor Rudolph W. Giuliani is expected to sign the bill, which gives victims up to seven years to file civil lawsuits.
Ms. Banon said that it had taken her eight years to file a complaint because "for every woman who finds herself in this case, it is very hard".
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It took him a year to file it.
The National Taxpayer Advocate at the I.R.S. says that Americans spend over six billion hours, and a hundred and sixty-eight billion dollars, every year to file their returns.
Consumers have until the end of the year to file claims for repairs on more than 14 million water heaters under a nationwide settlement.
Since the late 1970's, members of Congress have been required each year to file broad financial disclosure reports intended to reveal that they do not have holdings that might pose a conflict of interest.
All registered charities have exactly 10 months from the end of their financial year to file their annual return and other documents, depending on the type of charity and/or their income.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com