what is the statue of limitations for the IRS to come after you when a third-party (such as a tax-preparer) commits fraud with your tax return?

what is the statue of limitations for the IRS to come after you when a third-party (such as a tax-preparer) commits fraud with your tax return? In this question, the IRS comes after you and the pard-preparer is not primarily responsible. Once you find the answer, argue against the answer in order to defend the tax pay who did not prepare the return.