hawes_cheryl
Level 1
12-07-2019
08:19 AM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Best Answer Click here
Labels
itonewbie
Level 15
12-07-2019
08:19 AM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
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).
---------------------------------------------------------------------------------
Still an AllStar
Still an AllStar