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

Exercise 22

Michal accidentally omitted from her 2012 tax return $4,000 of gross receipts she collected as the owner of a restaurant. Her 2012 return indicated collective gross receipts of $35,000. The IRS no longer can pursue Michal with the threat of collection of the related tax, interest, and penalties as of April 15, ___ a. 2014
B) 2016
C) 2019
D) 2020
E) There is no expiration date for the statute of limitations in this context.