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.
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.