Three-year statute of limitations for most civil tax liabilities; 6 years if you omit 25% or more of your gross income; no civil statute of limitations in case of fraud or if you don't file a tax return.
The statute of limitations for criminal tax violations is also 6 years.
So, if you don't omit your income, but tell what it was truthfully, and don't commit fraud, but only send in whatever the President says, they can't get the correct amount after 3 years, right? Prosecutorial discretion, sounds like to me.