Your Client Informs You That He Cheated on His Income

Your client informs you that he cheated on his income taxes by omitting 30 percent of his gross income and he's not really worried about being caught. You inform him that the IRS has many different systems at their disposal to catch cheaters and that the IRS has a statute of limitation for fraud detection. Under this scenario, how long is the statute of limitation?

A) 3 years
B) 6 years
C) 9 years
D) There is no statute of limitation for the above scenario