Sanjay negligently failed to mail his year 1 return until May 10, Year 4. when filed, the return reflected a tax liability of $3000 for year 1. and wage withholding credits of $2500( consistent with the form W-2 included with the return) accordingly, he mailed a $500 payment in his return, which the IRS received with the return on May 13 Year 4.On April 1, year 7 the IRS mailed Sanjay a notice of deficiency in the amount of $1000 based on income sanjay allegedly received but didn't report.

A. assume that sanjay failed to respond in any way to the notice of deficiency, and the IRS assess the $1000 deficiency on July 15, year 7. is the assessment timely?

B.