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A calendar-year taxpayer filed an individual tax return for 2021 on March 20, 2022. The taxpayer neither committed fraud nor omitted amounts in excess of

A calendar-year taxpayer filed an individual tax return for 2021 on March 20, 2022. The taxpayer neither committed fraud nor omitted amounts in excess of 25% of gross income on the tax return. What is the latest date that the Internal Revenue Service can assess tax and assert a notice of deficiency?

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