Irrevocable election.6 Steve is in his second year at a CPA firm. A firm partner discovers that Steve neglected to attach an irrevocable election form to one of last year’s tax returns. The form is necessary for the client to avoid a substantial tax liability in subsequent years. The partner reassures Steve that it is a fine point he would have not expected Steve to catch. The client shouldn’t have to pay a higher tax due to their mistake, but there is a way to fix it. The partner asks Steve to prepare the election form and attach it to their file copy of last year’s tax return. Then he is to prepare this year’s tax return as though the election form were submitted last year. There is no need to mention any of this to the client. If questions arise, they will show the IRS the file copy of the form and suggest that the IRS lost it in processing. Does the partner’s request pass the utilitarian test? Is it ethical?