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Item Number	Circumstances
	Filed Return	Paid Tax
1	April 15, 2021	July 15, 2021
2	April 15, 2021	July 15, 2023
3	July 15, 2021	July 15, 2021
4	March 15, 2021	By withholding
5	March 15, 2021	July 15, 2023
6	April 15, 2022	January 15, 2021
7	Never	By withholding
8	Never	July 15, 2023
9	April 15, 2023	Never
10	Never	Never

The table above relates to a 2020 calendar tax year of an individual. Assume each of the following:

1. No waivers or extension agreements are in effect.
2. The IRS has not filed a return on behalf of the taxpayer.
3. The taxpayer has never owned any securities.
4. The taxpayer has never been involved with any tax shelter.
5. No income item is omitted from the return or understated by more than 25%.
6. Only the general statutes of limitations rules apply.

Using the information in the table above, select from the option list provided the time after which the individual may no longer claim a refund of overpaid tax. Each choice may be used once, more than once, or not at all.

Ignore adjustments for weekends and holidays.

Refund Statute of Limitations	Answer
1. Item #1
2. Item #2
3. Item #3
4. Item #4
5. Item #5
6. Item #6
7. Item #7
8. Item #8
9. Item #9
10. Item #10