research-the-tax-issue-and-summarize-whether-the-statute-of-limitations-still-open-for-the-tax-year-at-question

In a IRS memo to file (including sections delineated by issue, facts, legal analysis, and conclusion), please research the issue and summarize whether the statute of limitations still open for the 2012 tax year as it relates to Company’s withholding tax liability. Please attach the type written memo. no more than 2 pages single spaced. please summarize your research trail