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Harvick mistakenly failed to use the correct figures in preparing a tax return for Menard's company. The IRS saw the inaccuracies, and Menard was ordered

Harvick mistakenly failed to use the correct figures in preparing a tax return for Menard's company. The IRS saw the inaccuracies, and Menard was ordered to pay $500,000 in additional tax. What theory might Menard use to recover this sum from Harvick?

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