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 time periods can be even longer than six years in some cases. The IRS has no time limit if you never file a return. For unfiled tax returns, criminal violations or fraud, though, the practical limit is usually six years. Another scary rule is that the IRS can audit forever if you omit certain tax forms. Plus, once an assessment is made, the IRS collection statute is typically 10 years. In some cases, the IRS can go back 30 years. In Beeler v. Commissioner, the Tax Court held Mr. Beeler responsible for 30 year-old payroll tax penalties.