hawes_cheryl
Level 1
 
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itonewbie
Level 15

I haven't checked.  But if your objective is to avoid the assessment of penalties, you're probably out of luck.  By case law, assessment of penalties as authorized by the IRC cannot be nullified by the filing of a corrected return (which, on the contrary, is not codified).  See Badaracco v. Commissioner, 464 U.S. 386 (1984).

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Still an AllStar

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