For the Tax Year 2014, Noah Reported Gross Income of $300,000

Essay

For the tax year 2014, Noah reported gross income of $300,000 on his timely filed Federal income tax return.
a. Presuming the general rule applies, when does the statute of limitations on assessments normally expire?
b. Suppose Noah inadvertently omitted gross income of $76,000. When does the statute of limitations on assessments expire?
c. Suppose the omission was deliberate and not inadvertent. When does the statute of limitations on assessments expire?