In March 2016, Jim asks you to prepare his Federal income tax returns for tax years 2013,

Question:

In March 2016, Jim asks you to prepare his Federal income tax returns for tax years 2013, 2014, and 2015. In discussing this matter with him, you discover that he also has not filed for tax year 2012. When you mention this fact, Jim tells you that the statute of limitations precludes the IRS from taking any action as to this year.
a. Is Jim correct about the application of the statute of limitations? Why or why not?
b. If Jim refuses to file for 2012, should you prepare returns for 2013 through 2015? Explain.