1 The phase usually lasts up to 10 minutes.  You will be in light sleep in the second stage of a non-REM sleep. Your heart rate will come down and so will your body temperature. You will soon enter deep sleep phase.
Keep records for 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later, if you file a claim for credit or refund after you file your return. Keep records for 7 years if you file a claim for a loss from worthless securities or bad debt deduction. Keep records for 6 years if you do not report income that you should report, and it is more than 25% of the gross income shown on your return. Keep records indefinitely if you do not file a return.
Six-Year General Guideline. The IRS recommends taxpayers keep tax records for at least the three-year period the government has to collect underpaid taxes from taxpayers. The IRS may collect additional taxes for six years from taxpayers who have failed to report income exceeding 25 percent of his gross taxable income.n addition to tax forms and tax returns, taxpayers should keep all records that prove deductions, income and loss on their Form 1040s.