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Kevin deliberately omitted $40,000 of gross income from his restaurant on his 2018 tax return. The return indicated gross income of $200,000 when filed on

Kevin deliberately omitted $40,000 of gross income from his restaurant on his 2018 tax return. The return indicated gross income of $200,000 when filed on April 14, 2019. When can the IRS no longer pursue Kevin with the threat of collection of the related tax, interest, and penalties?

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