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Mr. Hearth, a self-employed consultant, failed to include a $45,714 income item on his 2014 Form 1040, which he filed on June 9, 2015. The

Mr. Hearth, a self-employed consultant, failed to include a $45,714 income item on his 2014 Form 1040, which he filed on June 9, 2015. The gross income reported on the return was $152,380.

What is the latest date that the IRS can assess any additional 2014 tax?

June 9, 2018

April 15, 2018

June 9, 2021

April 15, 2021

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