Incorrect claim apparent from return means inconsistent entries, missing substantiation, or deductions exceeding statutory limits. An incorrect claim apparent from the return comprises: an entry inconsistent with another entry in the return; a claim lacking required supporting ... Summary
Incorrect claim apparent from return means inconsistent entries, missing substantiation, or deductions exceeding statutory limits.
An incorrect claim apparent from the return comprises: an entry inconsistent with another entry in the return; a claim lacking required supporting information; and a deduction exceeding specified statutory limits expressed as amount, percentage, ratio, or fraction, which together serve as triggers for scrutiny and possible adjustment.
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