[{"articleAbstract":"While taxpayers have no duty to correct an error or omission in a filed return, practitioners must inform them of the consequences.","articleByline":"By Ryan Lardinois, J.D.","articleTitle":"Whether to amend a return","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2017/feb/amending-a-tax-return"},"sortDate":"2017-02-01T05:00:00.000-05:00"},{"articleAbstract":"The Service fails to prove that it never received the return.","articleByline":"By Paul Bonner","articleTitle":"Taxpayer claims the IRS lost her return; bankruptcy court discharges debt","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2017/feb/taxpayer-claims-irs-lost-return"},"sortDate":"2017-02-01T05:00:00.000-05:00"},{"articleAbstract":"Follow these recommendations for reducing or eliminating common tax penalties.","articleByline":"By Susan C. Allen, CPA/CITP, CGMA","articleTitle":"Abating IRS penalties","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2017/jan/abating-irs-penalties"},"sortDate":"2017-01-01T05:00:00.000-05:00"}]