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.
The statutes of limitations not only limits the IRS in assessing additional tax on returns filed, but it also limits the amount of time you have to claim a refund or credit due. If the three-year deadline for filing has passed, the IRS, by law, cannot issue your refund. As you can see, the statutes of limitations go both ways for the taxpayer and the IRS. The difference is that while the IRS has three years from when the return is due or filed, whichever is later, the taxpayer only has three years from when the return is due.