Question: If a tax practitioner finds an error in a prior years tax return, what action (if any) must he or she take under Circular 230?

If a tax practitioner finds an error in a prior year’s tax return, what action (if any) must he or she take under Circular 230? What subpart and section addresses this situation?

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Under Section 1021 of Circular 230 each attorney CPA enrolled agent or enrolled actua... View full answer

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