Taxpayers should generally keep their tax records and books:

		A. for two years from the date the taxpayer files his return or the due date (if later) if there was no material misstatement of gross income.
		B. for three years from the date the taxpayer files his return or the due date (if later) if there was material misstatement of gross income.
		C. for five years from the date the taxpayer files his return or the due date (if later) if the taxpayer filed a fraudulent return.
		D. indefinitely if the taxpayer filed a fraudulent return.