CPA Reg Quiz
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ETHICS, PROFESSIONAL RESPONSIBILITIES, AND FEDERAL TAX PROCEDURES
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For federal income tax, a taxpayer did not file a 2019 Form 1040 by the due date (April 15, 2020), did not request an extension, and has still not filed as of January 10, 2026. The IRS has not prepared a substitute for return. Under these circumstances, what is the statute of limitations for the IRS to assess the 2019 income tax?
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