When I determine that a taxpayer's overstated charitable deduction is insignificant, I would still advise the taxpayer to correct their overstatement. Just because an overstatement can seem insignificant to the taxpayer does not mean that the IRS will see it the same way. When I determine that a taxpayer's overstated charitable deduction is obviously significant, then that makes it all the more urgent that I advise them to correct their overstatement. Otherwise, the taxpayer would get arrested and be forced to pay a fine, to say the worst." Is this correct