Mrs. Jordan applied for an automatic six-month extension of time (until October 15, 2013) to file her 2012 income tax return. She actually filed an accurate return on July 9, 2013. The IRS may audit the return and assess Mrs. Jordan for additional 2012 tax at any time through:

Question

Quizplus · Accepted Answer

The IRS has three years from the date the return was filed (or the due date of the return, whichever is later) to assess any additional tax. In this case, Mrs. Jordan filed her return on July 9, 2013, so the IRS has until July 9, 2016, to audit the return and assess any additional tax. The fact that she requested an extension does not extend the time period for assessment beyond three years from the actual filing date. Therefore, choices A, C, and D are not correct.

Mrs Jordan Applied for an Automatic Six-Month Extension of Time