Requirements

When does the limitations period for the government's collecting the tax deficiency expire if

a$.$ Fillip's omission results from an oversight?

b$.$ His omission results from a willful attempt to evade the tax?

Requirement a $.$ When does the limitations period for the government's collecting the tax deficiency expire if Fillip's omission results from an oversight?

Identify the formula needed to calculate the the percentage of Fillip's omission.

Percentage $=$