Mrs$.$ Fugate failed to include $$28,000$ lottery winnings on a $2022$ Form $1040.$ The only gross income reported was $$78,000$ salary. Mrs$.$ Fugate filed the return on January $19,2023.$

Required:

a$.$ What is the last date on which the IRS can assess additional tax for $2022?$

b$.$ Assume Mrs$.$ Fugate also reported $$37,500$ in dividend income. What is the last date on which the IRS can assess additional tax for $2022?$

Complete this question by entering your answers in the tabs below.

Required $A$

What is the last date on which the IRS can assess additional tax for $2022?$

Due date for assessment of additional tax is