1. David has not filed his tax return in many years. He would like to know when the statute of limitations expires for his returns in each independent situation.
   1. He filed his 2014 tax return on December 15, 2015.
   2. He filed his 2018 tax return on March 15, 2019 but overstated his deductions by 40%.
   3. He has never filed a tax return, even though he earns over $200,000 of income each year.