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Form 945-V for Surprise Arizona: What You Should Know
S.F.B, ___ U.S. ___, 133 S. Ct. 1858 (2013), that the penalty for the failure to file the amended return should be imposed only after the IRS has first taken reasonable steps to ascertain what has been mistakenly filed. This Court has repeatedly rejected the possibility that a judgment or order, or any other order or judgment of any court, could create a situation where a late-filed return would qualify as an amended return. The Court has stated in the past that “an appellate court cannot substitute its judgment for that of the district court and, under the same theory of review, a court may not review an earlier review of a decision made by the IRS,” so, although it would likely be correct to say that a timely amended return was made, there is no basis to suggest that a judgment or order could create an exception to the “substantial burden” exception to the notice requirement. (Emphasis added.
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