The group's spokesman, Doug Church, said Federal Aviation Administration controllers in New York could try to accommodate long-delayed flights by allowing more departures at JFK, where the planes would not have to return to gates to comply with the time limit.

CNN: Air traffic jams in New York likely to jump

But there's no time limit if the IRS can prove a tax return was fraudulent.

FORBES: Who Does Your Taxes?

And if you never filed a return, or the government can prove you filed a fraudulent one, there's no time limit.

FORBES: Magazine Article