Ova is the plural for ovum, which is the female gamete (sex cell). An ovum can also be called an egg. Its function is to fuse with a sperm cell during fertilization, and create a zygote. This can then go on to create a new organism (offspring).
Three years ago, more than 1.4 million individuals apparently decided they had better things to do than file their 2006 tax returns, even though they were due refunds. In total, more than $1.3 billion worth of refunds from that tax year is still sitting in the Internal Revenue Service account. Taxpayers can still get their old refund checks, which the IRS says could amount to more than $800 for some folks. But the claim, via a 2006 Form 1040, must be made by April 15.
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.