Choose the response that best describes the Assessment Statute Expiration Date.

The time period which is three years from the due date of the return (without extensions) or date the return was filed, whichever is later.

A one-year statute of limitations for assessing additional tax and collection of the tax liability.

A time period of three years from the due date of the return, including extensions, or when the return was filed, whichever was later.

A three-year time period from the due date of the return, not including extensions, or when the return was filed, whichever was earlier.