In Badaracco v. Commissioner, 464 U.S. 386, 104 S.Ct. 756, 78 L.Ed.2d 549 (1984), the Court held that an amended and corrected return filed after a fraudulent return does not trigger the three-year statute of limitations for assessment under 26 U.S.C. 6501(a). Id. at 394, 104 S.Ct. 756. Instead, once a false or fraudulent return has been filed, under 6501(c)(1) the three-year statute of limitations is irrevocably tolled. Id. The Court specifically noted that Zellerbach did not render the fraudulent return a nullity. In Badaracco, however, the Supreme Court refused to allow the taxpayers to declare their fraudulent filings null and void and thereby erase an undesirable consequence of their fraudulent acts.