On April 15, 2012, taxpayer filed his 2011 tax return. The return includes information he knows to be incorrect and results in an understatement of the tax liability of $10,000. On April 15, 2014, the IRS sends a notice to the taxpayer requesting additional information for the 2011 tax year. Concerned that the inquiry may lead to a full-blown audit, on May 15, 2014, the taxpayer prepares a schedule to support the figures on the 2011 tax return. The statute of limitations for any action of fraud will expire: 1. Civil Fraud - May 15, 2020. Criminal Fraud - May 15, 2020. 2. Civil Fraud - never. Criminal Fraud - May 15, 2020 3. None of these choices. 4. Civil Fraud - never. Criminal Fraud - never. 5. Civil Fraud - never. Criminal Fraud - April 15, 2018