CAF-2 · Chapter 14 · Question 4 of 15
The Commissioner may issue a notice requiring a person to furnish a return of income for past years. If a person has NOT filed a return for any of the last five completed tax years, the Commissioner can issue a notice spanning up to:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) C) One or more of the last 10 completed tax years.
Explanation
Generally, a notice can be issued for the last 5 completed tax years, but if a person has not filed a return for any of the last five completed tax years, the notice may be issued in respect of one or more of the last 10 completed tax years.
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