In April 2011 Dan is audited by the IRS for the year 2009. During the course o

In April 2011 Dan is audited by the IRS for the year 2009. During the course of the audit the agent discovers that Dan%u2019s deductions for business travel
and entertainment are unsubstantiated and a $6000 deficiency assessment is proposed for the tax year 2009. The agent also examined some prior-year returns.
The agent discovers that Dan failed to report $40000 of gross business income on his 2007 return. Gross income of $60000 was reported in 2007. The agent also
discovers that Dan failed to file a tax return in 2002. Will the statute of limitations prevent the IRS from issuing a deficiency assessment for 2009 2007 or
2002? Explain