Latoya filed her tax return on February 10 this year.

1. When will the statute of limitations expire for this tax return if Latoya understated her income by 40 percent?
   multiple choice 1
   • 6 years from February 10th
   • 6 years from April 15th
   • 3 years from April 15th
   • 3 years from February 10th
   • Indefinitely
   • Cannot be opened after April 15th

2. How would your answer change if Latoya intentionally failed to report as taxable income any cash payments she received from her clients?
   multiple choice 2
   • 6 years from February 10th
   • 6 years from April 15th
   • 3 years from April 15th
   • 3 years from February 10th
   • Indefinitely
   • Cannot be opened after April 15th