Congress granted the 3 year bar against assessment of additional tax by IRS on the presumption that the return filed by the taxpayer was true and correct, as to every material matter, on the date the taxpayer signed and filed his return.
Meaning, that it is the taxpayer who, by the terms of his original return, determines whether he has denied himself the statutorily presumed 3 year bar against IRS assessment of additional tax for that tax year.
The council said it had "recently raised the bar" by introducing an additional NVQ test for new applicants "to ensure that they understand good practice and are committed to providing good service before they are given a licence to operate here".