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76 Neb. L. Rev. 223 (1997)
Rethinking Imposition of a Legal Duty to Correct Material Tax Return Errors

handle is hein.journals/nebklr76 and id is 233 raw text is: Judson L. Temple*

Rethinking Imposition of a Legal
Duty to Correct Material Tax
Return Errors
TABLE OF CONTENTS
I.  Introduction  ..........................................  225
A. Propriety of a Duty to Correct Material Tax Return
Errors  ............................................  225
B. Penalty Structure and Statutes of Limitations .....    226
C. Article Organization ............................... 227
II. Merits of an Amended Return Obligation .............. 228
A. Current Lack of a Duty to Correct Tax Return
Errors  ............................................  228
B. Justifications for Requiring Taxpayer Correction of
Material Errors  ...................................  231
C. Constitutional Barriers to an Amended Return
Obligation  .........................................  234
III. Definition of a Proposed Amended Return Obligation .. 235
A. Definition of Error ..............................   236
1. Return Positions Less Likely than Not to
Prevail  ........................................  236
2. Retroactive Changes in the Law ............... 238
B. Materiality Defined .............................. 239
1. Basic Definition ...............................   239
2. 'Materiality of Multiple Errors ................ 240
3. Materiality of Errors with No Impact on Tax
Liability  .......................................  240
C. Taxpayer's Knowledge of an Error and a Duty to
Investigate  ........................................  241
IV. Amended Return Obligation and the Penalty
Structure  .............................................  243
A. Current Penalty Structure .........................    243
© Copyright held by the NEBRASKA LAW REVIEW.
* Professor, Oklahoma City University School of Law. The author wishes to thank
Professor Eric T. Laity and Shirley A. Cox, a former legal research and writing
instructor, for their comments on an earlier draft of this Article.

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