Mr. and Mrs. Lester failed to report a $40,540 capital gain on their 2012 Form 1040. The gross income reported on the return was $169,404, and the return was filed on January 20, 2013. What is the last date on which the IRS can assess additional tax for 2013?

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The Answer of Mr. and Mrs. Lester failed to report a $40,540 capital gain on their 2012 Form 1040. The gross income reported on the return was $169,404, and the return was filed on January 20, 2013. What is the last date on which the IRS can assess additional tax for 2013?

Mr and Mrs