Mr.and Mrs.Dint filed their 2016 Form 1040 on January 28,2017.Assuming that the return does not contain any significant errors,what is the latest date that the IRS can assess any additional 2016 tax?

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The IRS has a three-year statute of limitations to assess any additional tax from the date the return was filed or the due date, whichever is later. In this case, the due date for the 2016 tax return was April 18, 2017, since the normal due date of April 15 fell on a weekend, and the following Monday was a holiday in Washington D.C. Therefore, the statute of limitations for the IRS to assess any additional 2016 tax would end on April 15, 2020, which is three years from the extended due date.

MrAnd MrsDint Filed Their 2016 Form 1040 on January 28,2017