Fruitcake (or fruit cake) is a cake made with chopped candied fruit and/or dried fruit, nuts, and spices, and (optionally) soaked in spirits.
The Internal Revenue Service limits the amount of time you have to file a 1040X to the later of three years from the date you file the original tax return, or two years from the time you pay the tax for that year.
This effectively reopens your tax return for the year in question. The six-year rule still applies, but the effective date is no longer the end of the tax year in question, but rather the date at which your appeal expires. Since you may start an appeal a year after the due date of a return or up to 90 days after a reassessment, whichever comes latest, an appeal could add several years to the time you should retain records.