Amended Returns – Imposing a Duty to Correct Material Mistakes


T. Keith Fogg The amended return proposal would require a taxpayer to file an amended return to correct an innocent factual error large enough to be worth correcting once the error is discovered. Failure to correct a prior representation on discovery of its falseness is a form of deceit under American nontax law. A taxpayer should not deceive his government.[1] I. Current Law A. Internal Revenue Code The Internal Revenue…
Andrews & Kurth Centennial Professor of Law, University of Texas at Austin - School of Law, USA
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