Kevin deliberately omitted $40,000 of gross income from the restaurant that he owned on his 2013 tax

Question:

Kevin deliberately omitted $40,000 of gross income from the restaurant that he owned on his 2013 tax return. The return indicated gross income of $200,000 when it was filed it on April 14, 2014. As of what date can the IRS no longer pursue Kevin with the threat of collection of the related tax, interest, and penalties?