3. The taxpayer, a corporation with an April 30 fiscal year, mails its return for the April 30, 200 year to the Service Center on July 14, 20X0. The return is received at the Service Center on July 16, 20X0. Three years later, on July 16,203, the IRS mails the taxpayer a Notice of Deficiency seeking additional tax for the 200 year. Is the proposed assessment barred by the statute of limitations? (A) If the IRS prepares a return under Code Sec. 6020(b) for an individual who has filed a return for the taxable year 20X0, when would the statute of limitations expire with respect to that return? (B) How can the taxpayer in (A) cause the statute of limitations to expire earlier