If you need comfort in submitting the correct return, redo your return using the 1040X, which IRS provides when the taxpayer discovers a mistake of sometime. The Tax Laws state in Title 26 USC Section 6201 that "(1)Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists (or payments under section 6225(c)(2)(B)(i)) are made under this title." (Let me add that the Statutory LAW does not provide argument of this law). The IRS has no rights to alter anything on your behalf when you submit a return- right or wrong. But if you don't submit a return of some type, they have the right to fill one out from any and all information they can find about you from: bank deposits, debit card transactions, credit card transactions, wherever they can find it. How they use those numbers might be very wrong, and different from your submitted return, but you ultimately didn't so the do fill one out for you. But when your original 1040 is wrong they provide the 1040X form for you to make it right. (Isn't that nice of them )? And they gladly accept it over your incorrect 1040 when resubmitted. The reasons for the mistake, officially and legally according to Statutory Law matter not. Personally I had to provide my 2023 Tax returns to a College my son applied to for scholarship consideration. And when I opened up the 2023 TurboTax Deluxe, it immediately went looking for any updates to the commercially sold 2023 desktop version which I always use, and have copies when and if I need them. After downloading all the upgrades provided it opened up a 1040X version which I needed to fill out again from the old 1040 data which could be imported and it now showed a $4000+ refund coming to me.. This was totally unexpected, but that's why I have stuck with them for 30 years, about when Win95 came out. Regardless of their mistakes at the time, they ultimately provide the correction which I stress is our responsibility to check during every new tax year to keep the information the IRS has correct. (Its a nice reward for checking every new tax year, isn't it?) And as the laws referenced above, they accept without resistance.
Disclaimer- I am not an attorney, but regulate my tax obligations according to the Statutory Tax Code Law found in Title 26 USC. And share my experience with you and with the Statutory references shown above as proof of evidence of what is written. If any tax attorney grows indignant over the Statutory Law mentioned above I suggest you file a claim in the nearest Federal District Court against your Congressman for establishing these laws contrary to what you believe it or were improperly taught. But Mr. Attorney, thanks for reading my "freedom of speech" in replying to this person's question.
