Which Statement Concerning the Statute of Limitations Is Not True

Multiple Choice

Which statement concerning the statute of limitations is not true?

A) The statute of limitations never ends if the return is fraudulent.
B) If an individual (calendar year) taxpayer files a return for calendar year 2011 on March 15, 2012, the IRS normally may not assess an additional tax liability against the taxpayer after April 15, 2015 for reasons other than a false or fraudulent return, no return, or a substantial omission of income.
C) The statute of limitations period does not change regardless of the amount of income that is omitted or deduction improperly claimed.
D) The statute of limitations begins to run only if a return is filed.