What is the latest acceptable post-marked date for issuing a refund if a taxpayer discovers an error on a previous return filed on March 2, 2020?

The correct answer reflects the IRS guidelines regarding the statute of limitations for claiming a refund. Generally, taxpayers have three years from the original due date of the tax return or two years from the date the tax was paid, whichever is later, to file for a refund.

Since the original return was filed on March 2, 2020, the three-year period would run through April 15, 2023. This date is significant because it corresponds to the traditional due date for individual tax returns in the United States, which is typically April 15 of the year following the tax year unless it falls on a weekend or holiday, pushing it to the next business day.

Thus, the latest acceptable post-marked date for issuing a refund based on a discovered error on this return would be April 15, 2023. This period provides taxpayers the opportunity to amend their returns and ensure they receive any overpayments made. The other options fall short of this deadline or misinterpret the statue of limitations timeframe, which is why they are not the correct answers.