CAF-2 · Chapter 14 · Question 8 of 15
An individual discovering an omission in their already filed return wishes to file a revised return. Under which condition is the prior approval of the Commissioner NOT required?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A) If the revised return is filed within 60 days of filing the original return.
Explanation
A revised return must generally be accompanied by the approval of the Commissioner in writing; however, this condition shall not apply if the revised return is filed within sixty (60) days of filing the original return.
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