05. Juni 2013 Electronic tax return package 2006 clear, but misleading in ... The Supreme Tax Court has denied a materially justified late adjustment to an assessment for 2006 on the grounds of the taxpayer’s negligence, but allowed one for 2008 on the grounds that the taxpayer had been misled by a confusing example given in the notes to the electronic return package. Kategorien: Supreme Tax Court casesSchlagwörter: electronic tax return, new facts, blame