Match the Statements That Relate to Each Other

Match the statements that relate to each other.Note: Some choices may be used more than once.
-Late filing and statute limitations (deficiency situations)

A) Three years from date return is filed
B) Three years from due date of return
C) 20% of underpayment
D) 5% per month (25% limit)
E) 0.5% per month (25% limit)
F) Conducted at IRS office
G) Conducted at taxpayer's office
H) Six years
I) 45-day grace period allowed to IRS
J) No statute of limitations (period remains open)
K) 75% of underpayment
L) No correct match provided