Wicker Corporation made estimated tax payments of $6,000 in Year 1. On March 12 of Year 2, it filed its Year 1 tax return showing a $20,000 tax liability, and it paid the $14,000 balance at that time. On April 20 of Year 2, it discovers and error and files an amended return for Year 1 showing a reduced tax liability of $8,000. Prepare a memorandum for your tax manager explaining whether it must use the $20,000 of tax liability reported on its original Year 1 return. I am especially looking for a court case to cite relevant to this question