Michelle Accidentally Omitted from Her 2019 Tax Return $8,000 of Gross

Multiple Choice

Michelle accidentally omitted from her 2019 tax return $8,000 of gross receipts she collected as the owner of a restaurant. Her 2019 return indicated collective gross receipts of $40,000. The IRS nolonger can pursue Michelle with the threat of collection of the related tax, interest, and penalties as of April 15 of what year?

A) 2021
B) 2023
C) 2026
D) 2027
E) There is noexpiration date for the statute of limitations in this context.