Taxpayer T, a taxicab operator, filed his 2011 tax return on April 15, 2012.If T inadvertently omitted $1,800 (average gross income for one month) from the return, the statute of limitations is extended to April 15, 2018.

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The general statute of limitations for the IRS to assess additional tax is three years from the date the return was filed. However, if a taxpayer omits more than 25% of their gross income, the statute of limitations is extended to six years. In this scenario, without knowing T's total annual gross income, it cannot be determined if the omission exceeds 25% of the gross income, which would be necessary to extend the statute to six years. Therefore, the default assumption should be the standard three-year period unless the omitted amount is specified to exceed the 25% threshold.

Taxpayer T, a Taxicab Operator, Filed His 2011 Tax Return