If a tax practitioner finds an error in a prior years tax return, what action (if any)

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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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Federal Tax Research

ISBN: 9781285439396

10th Edition

Authors: Roby Sawyers, William Raabe, Gerald Whittenburg, Steven Gill

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