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Naomi earns $200,000 in 2008 but she does not file a tax return which would have been due on April 15, 2009. The IRS interviews

Naomi earns $200,000 in 2008 but she does not file a tax return which would have been due on April 15, 2009. The IRS interviews her on November 1, 2014 and she lies that she did not earn $200,000 of income in 2008.

Did Naomi commit a tax offense and, if so, when is the last possible date she could be prosecuted?

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