A practitioner notes an error on a client’s previously filed tax return. Circular 230 §10.31 states that the practitioner
…must advise the client promptly of the fact of such noncompliance, error, or omission. The practitioner must advise the client of the consequences as provided under the Code and regulations of such noncompliance, error, or omission.
Read More: https://www.tomtalkstaxes.com/p/best-practices-for-correcting-tax (May 15, 2026)