A calendar-year taxpayer filed an individual tax return for 2023 on March 20, 2024. 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? April 15, 2027. April 15, 2026. March 20, 2026. March 20, 2027