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.
An open tax year relates to any tax year for which a taxpayer has filed a tax return that can still be questioned by federal or state income tax authorities. The IRS generally has 3 years (statute of limitations), from the date of filing, to audit your income tax return. However, once the audit door is open, if the IRS determines that you underreported your income by 25% or more they can go back 6 (six) years.