Lenticular Clouds (lens shaped clouds) can form in the crest of the mountain waves if the air is moist. Roll Clouds can also occur in the rotors below the waves if the air is moist. These clouds are a good indication of the presence of mountain waves but, if the air is dry, there may not be any cloud to see.
Statute of Limitations. The statute of limitations for taxpayers to receive refunds is three years from the date the return was filed or two years from the date any tax was paid for the tax year in question. This doesn&amp;rsquo;t preclude you from filing a return.
Topic 153 - What to Do if You Haven't Filed Your Tax Return. You may not have filed your federal income tax return for this year or previous years. Regardless of your reason for not filing a required return, file your tax return as soon as possible. If you need help, check our website, IRS.gov. There is no penalty for failure to file if you are due a refund. 2  But, if you wait to file a return or otherwise claim a refund, you risk losing a refund altogether. 3  An original return claiming a refund must be filed within 3 years of its due date for a refund to be allowed in most instances.