LexisNexis® Legal Newsroom
Do Amended Returns Under OVDP 2009 and OVDI 2011 Really Have to Be Complete and Accurate?

The answer, as you might expect, is yes. ... My cut is that any amended returns submitted (whether signed or not) have to be correct and complete until and unless the IRS publicly says that correct and complete does not mean correct and complete for the program and that incorrect and incomplete...