Filing Amended and Current Returns in Cases of Past Noncompliance: How Not to Make Matters Worse

By Megan L. Brackney
The CPA Journal
May 2016 Edition

When a CPA discovers a taxpayer’s past noncompliance, there are both ethical and practical questions to answer. The last thing a CPA should want to do in this situation is turn a manageable issue into a serious problem. Although these issues have many nuances, there are some basic principles to follow in deciding how to address past noncompliance by clients and how to handle the filing of tax returns that are currently due.