Sandra Myers Prepared Her Own Tax Return for the 2019-20

Sandra Myers prepared her own tax return for the 2019-20 tax year and claimed a large deduction for overseas travel. Sandra was aware that the claim was false and could not be substantiated but she intentionally claimed it anyway. Sandra was subsequently subjected to an audit where the false claim was detected.
In this case, where there is evidence of fraud or evasion the Tax Commissioner must issue an amended assessment in:

A) 60 days from the date of the original assessment
B) Two years from the date of the original assessment
C) Four years from the date of the original assessment
D) Unlimited time to issue an amended assessment