Shane has never filed a tax return despite earning excessive sums of money as a gambler. When does the statute of limitations expire for the years in which Shane has not filed a tax return?

The statute of limitations does not apply since Shane has not filed a tax return.

The statute of limitations remains open indefinitely for years in which the taxpayer fails to file a return.

The statute of limitations expires $3$ years from the due date of when the tax return should have been filed.

The statute of limitations expires $5$ years from the due date of when the tax return should have been filed.