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.
Three Years. If you want your refund, you have three years after this year's April tax deadline to file. The IRS operates under a statute of limitations: unless it suspects fraud, or you've under-reported taxes by more than 25 percent, it closes the book on returns filed more than three years ago.