Elena filed her Form 1040, U.S. Individual Income Tax Return, for the 2006 taxable year on April 15, 2007. On May 15, 2007, the IRS assessed the $10,000 of tax reported by Elena on her 2006 Form 1040. Elena did not make any mistakes on her 2006 Form 1040; however, Elena did not pay the $10,000 tax liability reported on the Form 1040. On January 2, 2010, the IRS filed a Notice of Federal tax Lien against Elena, which attached to all Elena's property. On January 8, 2010, Elena requested for a Collection Due Process hearing before the IRS's Appeals Office. The Appeals Officer ruled against Elena, and Elena did not petition any court to review the Appeals Officer's determination. Assume that the Collection Due Process hearing process ended on February 10, 2010. Question: when did the statute of limitations on collection of Elena's 2006 income tax liability expire?

June 16, 2015.

April 15, 2017.

May 18, 2017,

June 17, 2017.

None of the above.