; and (2) by adding at the end the following new paragraph: (4) Individual retirement plans For purposes of any tax imposed by section 4973, 4974, or 4975 in connection with an individual retirement plan, the return referred to in this section shall be the income tax return filed by the person on whom the tax under such section is imposed for the year in which the act (or failure to act) giving rise to the liability for such tax occurred. In the case of a person who is not required to file an income tax return for such year— (A) the return referred to in this section shall be the income tax return that such person would have been required to file but for the fact that such person was not required to file such return, and (B) the 3-year period referred to in subsection (a) with respect to the return shall be deemed to begin on the date by which the return would have been required to be filed (excluding any extension thereof). . 5. Expansion of employee plans compliance resolution system (a) EPCRS for IRAs The Secretary shall expand the Employee Plans Compliance Resolution System to allow trustees, custodians, and issuers of individual retirement plans (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) to address inadvertent failures for which the owner of an individual retirement plan was not at fault, including (but not limited to)— (1) waivers of the excise tax which would otherwise apply under section 4974 of the Internal Revenue Code of 1986; (2) under the self-correction component of the Employee Plans Compliance Resolution System, waivers of the 60-day deadline for a rollover where the deadline is missed for reasons beyond the reasonable control of the account owner