The Statute of Limitations as It Generally Applies to the Income

The statute of limitations as it generally applies to the income tax law means that

A) the IRS has three years from the time of your filing to impose additional tax liabilities.
B) that your total taxes,both federal and state,cannot exceed an annually determined limit.
C) both you and the IRS can change your tax return regardless of when it was filed if it contains mistakes.
D) you must pay your tax liability within three days of filing your return or face a stiff penalty.