Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue ("VIBIR") pursuant to Section 932(c)(2) is the "return required to be filed by the taxpayer" commencing the statute of limitations on assessment under Section 6501(a), even if it is subsequently determined that the taxpayer was not a bona fide resident of the Virgin Islands.

Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue (VIBIR") pursuant to Section 932(c) (2) is the 'return required to be filed by the taxpayer' commencing the statute of limitations on assessment under Section 6501(a)