A mild snowstorm. A winter storm is an event in which varieties of precipitation are formed that only occur at low temperatures, such as snow or sleet, or a rainstorm where ground temperatures are low enough to allow ice to form (i.e. freezing rain).
Federal amendments are generally due within three years from the date the return is originally due. The tax year and due date are a little confusing to understand, so the easiest way to think of due dates is to add one year to the tax year you want to amend.
Under Federal law, there is a time restriction on how long the IRS has to collect unpaid taxes. This time restriction is most commonly known as the statute of limitations. For most cases, the IRS has 3 years from the date the return was filed to audit a tax return and determine if additional tax is due. After the IRS determines that additional taxes are due, the IRS has 10 years to collect unpaid taxes. Most taxpayers can rest assured that after 3 years, it is highly unlikely that the IRS will attempt to audit them and assess additional taxes against them. However, there are certain exceptions to these rules.