Marlon Moore of Miami filed a fraudulent tax return, and the IRS promptly sent him a $10,000 refund.

迈阿密的马龙•摩尔Marlon Moore骗取了一次退税，美国国税局（IRS）立即寄回给他10 000美元退税金。

youdao

Well, first off, the irs is more gullible than we thought; if you're American, it might be worth bearing that in mind next time you file your tax return.

首先，国税局的员工比我们想像的更容易受骗，如果你是美国人，那下次报税时也许你该记住这一点。

youdao

When the IRS changes your tax return it usually adds penalties and interest.

FORBES: IRS Penalties Despite Reliance on Adviser

However, if you file your return after the due date, the later date applies: if you file for the 2012 tax year on October 23, 2013, the IRS may examine your tax return, make changes or assess additional tax through October 23, 2016.

FORBES: Taxes From A To Z (2013): S Is For Statute Of Limitations

Congress expressly denied IRS statutory authority to assess additional tax from taxpayers after 3 years from the date the taxpayer complied with his statutory legal duty to sign and file his non-fraudulent tax return with IRS, under penalty of perjury, with payment of the tax calculated by the taxpayer against his worldwide gross taxable income (WGTI).

FORBES: IRS Lacks Statutory Authority to Extend Time to Assess Tax