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

Exercise 13

Diane accidentally omitted from her 2012 tax return $40,000 of the gross receipts that she collected as the owner of a restaurant. Her 2012 return indicated collective gross receipts of $25,000. The IRS no longer can pursue Diane with the threat of collection of the related tax, interest, and penalties, as of April 15, ___
A) 2014
B) 2017
C) 2019
D) 2020
E) There is no expiration date for the statute of limitations in this context.