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Selected Works of T. Keith Fogg
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Shelf Project: Amended Returns -- Imposing a Duty to Correct Material Mistakes
Tax Notes (2008)
  • T. Keith Fogg
  • Calvin H. Johnson
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Abstract

The amended returns proposal would create a duty for a taxpayer to correct material factual errors on its tax return when the error is discovered. Failure to correct an erroneous but innocent representation is considered to be a form of deceit in American tort and contract law.

Keywords
  • Material Mistakes,
  • Amended Returns,
  • Federal Income Tax
Disciplines
Publication Date
September 8, 2008
Citation Information
T. Keith Fogg and Calvin H. Johnson. "Shelf Project: Amended Returns -- Imposing a Duty to Correct Material Mistakes" Tax Notes Vol. 120 Iss. 10 (2008)
Available at: http://works.bepress.com/t_keith_fogg/17/