Discussion Question $1-39($LO$.5)$

Regarding the statute of limitations on additional assessments of tax by the IRS, select the applicable date in each of the following situations.

Note: Assume a calendar year individual with no fraud or substantial omission involved.

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a$.$ The income tax return for $2021$ was filed on February $19,2022.$

The three$-$year statute of limitations

$.$

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b$.$ The income tax return for $2021$ was filed on June $25,2022.$

The statute of limitations will begin to run on

$.$

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c$.$ The income tax return for $2021$ was prepared on April $4,2022,$ but was never filed. Through some misunderstanding between the preparer and the taxpayer, each expected the other to file the return.

The statute of limitations

$.$

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d$.$ The income tax return for $2021$ was never filed because the taxpayer thought no additional tax was due.

The statute of limitations

$.$