You mis-understand the 3 year statute of limitations - it applies to claiming additional *refunds* for 2017. If you owe, there is no statute of limitations and the IRS can audit up to 7 years *after* the return is filed. If they suspect fraud they can go back forever.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
