Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 9

Carl purposely omitted from his 2014 tax return $40,000 of the gross receipts that he collected as the owner of a restaurant. His 2014 return indicated collective gross receipts of $25,000. The IRS no longer can pursue Carl with the threat of collection of the related tax, interest, and penalties, as of April 15, ___
A) 2016
B) 2019
C) 2021
D) 2022
E) There is no expiration date for the statute of limitations in this context.