In March 2023, Kuni asks you to prepare his Federal income tax returns for tax years 2020, 2021, and 2022. In discussing this matter with him, you discover that he also has not filed for tax year 2019. When you mention this fact, Kuni tells you that the statute of limitations precludes the IRS from taking any action as to this year. a. Is Kuni correct about the application of the statute of limitations? No. There is no statute of limitations if a return is not filed. b. If Kuni refuses to file for 2019, should you prepare returns for 2020 through 2022? Although you can only recommend that the return be filed you should not undertake the engagement for 2020 through 2022 if you cannot correctly reflect the tax liability due to the omission for 2019.