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Can i amend a return if the person is being audited?

hawes_cheryl
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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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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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