Problem $18-11($Algo$)[$LO $18-3]$

Mrs$.$ Fugate failed to include $$20,650$ lottery winnings on a $2022$ Form $1040.$ The only gross income reported was $$78,200$ salary. Mrs$.$ Fugate filed the return on January $19,2023.$

Required:

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

Assume Mrs$.$ Fugate also reported $$41,200$ in dividend income. What is the last date on which the IRS can assess additional tax for $2022?$