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Mia, a compensation income  earner, filed her income tax return for the taxable
year 2007 on March 30, 2008.  On May 20, 2011, Mia received an assessment
notice and letter of demand covering the taxable year 2007 but the postmark on
the envelope shows April 10, 2011.  Her return is not a false and fraudulent
return.  Can Mia raise the defense of prescription?

A. No. The 3 year prescriptive period started to run on April 15, 2008, hence, it has not yet expired on April 10, 2011.   
B. Yes. The 3 year prescriptive period started to run on April 15, 2008, hence, it had already expired by May 20, 2011.
C. No. The prescriptive period started to run on March 30, 2008, hence, the 3 year period expired on April 10, 2011.
D. Yes.  Since the 3-year prescriptive period started to run on March 30, 2008, it already expired by May 20, 2011.

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