70.222—Time return deemed filed for purposes of determining limitations.
(a) Early Return.
Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any extension of time for filing) shall be considered as filed on such last day.
(b) Returns executed by appropriate TTB officers.
The execution of a return by an appropriate TTB officer under the authority of section 6020(b) of the Internal Revenue Code does not start the running of the statutory period of limitations on assessment and collection.