Full text
in the case of an assessment of tax payable by the person under Division IV,
in the case of an assessment of tax payable by the person under Division IV,
in the case of an assessment of tax payable by the person under Division IV,
in the case of an assessment of tax payable by the person under Division IV, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;