Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) The statute of limitations, which stipulates the time frame within which either the government or the taxpayer may request a redetermination of tax due, usually expires six years after the date on which the return is filed.
B) If a taxpayer omits from gross income an amount in excess of 25% of the gross income shown on his return, the statute of limitations is five years.
C) The statute of limitations limits the time during which a taxpayer may claim a refund of an overpayment of tax.
D) All of the above are true.