Ion Partnership has $40$ partners. The partnership files its $2010$ partnership return on March $15,2011.$ Thirty$-$nine of the partners file their individual returns on April $15,2011$ and include their share of the partnership income on the return. Only Julien extends the filing of his individual return to October $15,2011.$

On March $1,2013,$ the IRS assesses the partners for their partnership income. Is this within the statute of limitations$?$

On June $1,2014,$ the IRS assesses the partners for their partnership income. Is this within the statute of limitations$?$