Amendment of Income Tax Return Law and Legal Definition
Amendment of income tax return means filling omissions and correcting inaccuracies in a return which substantiate an honest and genuine endeavor to satisfy the law.
“A second return, reporting an additional tax, is an amendment or supplement to a return already upon the files.” [Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180 (U.S. 1934)].
