10 Answers to Common Amended Return Questions

(That many practitioners don't know)

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In this article we will cover:

  1. Does an amended return extend the Statute of Limitations?
  2. Can you avoid the 20% accuracy-related penalty by filing an amended return?
  3. Should you file an amended return when your taxpayer has received a CP2000?
  4. Do you file an amended return when AUR (Automated Under Reporter) Unit notifies your taxpayer of income missing on their tax return?
  5. Can your divorced taxpayer file an amended return without their former spouse?
  6. What place do amended returns have when a taxpayer has incomplete records?
  7. When you discover an omission on a return, are you obligated to amend the return? Does your responsibility change depending on having prepared the return or not.
  8. Should an amendment be prepared when IRS does an SFR (Substitute for Return)?
  9. Does “quiet disclosure” by amended return qualify as voluntary disclosure for programs with specific voluntary disclosure methods or programs?
  10. Practitioners can be penalized $5,000 for filing a frivolous return. But does this apply to amended returns?
  11. Bonus – a quick run down of many of the items that are considered frivolous.

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Larry Lawler, CPA, EA, CTRS, NTPI Fellow

Larry is the National Director of the American Society of Tax Problem Solvers (ASTPS). He has represented literally thousands of taxpayers before the Internal Revenue Service and is a frequent public speaker, a writer on professional topics, and a regular trainer of tax professionals nationwide. He has been a New York Certified Public Accountant since 1973. He is also a fellow of the National Tax Practice Institute. Larry is the managing partner of Lawler & Witkowski, CPAs, PC, the firm he established in 1973.