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false return

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Noun1.false return - an incorrect income tax return
income tax return, return, tax return - document giving the tax collector information about the taxpayer's tax liability; "his gross income was enough that he had to file a tax return"

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When a false return is involved, the six-year period starts on the later of the date the return was filed or its due date.
A false return reporting that stock was sold for an immense profit;
This act would make it a federal offense to send spam using a false return e-mail address.
 
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