---
title: "To Amend Or Not To Amend: Correcting Non-compliance On Past Returns"
description: By: Bryan C. Skarlatos and Stephen A. Josey Journal of Tax Practice & Procedure February – March 2019…
---

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# [To Amend Or Not To Amend: Correcting Non-compliance On Past Returns](https://kostelanetz.com/publications/to-amend-or-not-to-amend-correcting-non-compliance-on-past-returns)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Mar 1, 2019

By: [Bryan C. Skarlatos](https://www.kflaw.com/bryan_c_skarlatos) and [Stephen A. Josey](https://www.kflaw.com/stephen_a_josey)  
 Journal of Tax Practice & Procedure  
 February – March 2019 Edition

Tax law is so complicated that nearly everyone makes a mistake sooner or later. What should a taxpayer do when he or she learns of a mistake on a previously filed tax return? Of course, if the taxpayer overpaid her tax, she probably will jump at the opportunity to amend the return and claim a refund. However, if the prior return underreported tax, is the taxpayer required to file an amended return to correct the understatement? And what are the consequences of filing an amended return? How should a tax practitioner advise a client? This column addresses when and how a taxpayer can or should file amended returns and how tax practitioners should approach issues relating to a taxpayer’s prior non-compliance.

[Full Article](https://kflaw.com/wp-content/uploads/2022/06/Penalties_To-Amend-or-Not-to-Amend_-Cor...pdf)

[View full post](https://kostelanetz.com/publications/to-amend-or-not-to-amend-correcting-non-compliance-on-past-returns)

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