If a calendar year taxpayer's 2011 individual income tax return is mailed on May 15,2012,the statute of limitations would normally run out on:

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The statute of limitations for a calendar year taxpayer's individual income tax return is generally three years from the date the return was filed. Since the return was mailed on May 15, 2012, the statute of limitations would normally run out on May 15, 2015.

If a Calendar Year Taxpayer's 2011 Individual Income Tax Return