Regarding the statute of limitations on additional assessments of tax by the IRS, determine the application period in each of the following situations. Assume, a calendar year individual with no fraud or substantial omission involved.

a. The income tax return for 2019 was filed on February 19, 2020.

b. The income tax return for 2019 was filed on June 25, 2020.

c. The income tax return for 2019 was prepared on April 4, 2020, but was never filed. Through some misunderstanding between the preparer and the taxpayer, each expected the other to file the return.

d. The income tax return for 2019 was never filed because the taxpayer thought no additional tax was due.

e. The income tax return for 2019 was filed on February 19, 2020 but the return contained a material omission (i.e. more than a 25% of gross income) due to the taxpayers negligence.

f. The income tax return for 2019 was filed on February 19, 2020 but the return contained a substantial omission considered to be fraudulent.