Revised return substitutes the original return, while mere corrections leave the original filing intact for assessment. A validly filed revised return withdraws and substitutes the original return for assessment purposes; corrections or amendments made to a filed return ... Summary
Revised return substitutes the original return, while mere corrections leave the original filing intact for assessment.
A validly filed revised return withdraws and substitutes the original return for assessment purposes; corrections or amendments made to a filed return without filing a revised return do not change the filing's character and therefore do not effect such substitution.
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TaxTMI 
TaxTMI 
