I agree Johnny. Amending previous years is a quick way to add some 5K penalties. The 4852 will also bring 5K fun times as well. There may be people still getting refunds using that method but the target is painted when a 4852 comes in. Perhaps during the rush of March and April some still get thru as the service probably brings in temps to do some of the manual sorting. However once the ACS system examines the data and cross references it with what you filed an audit or deficiency will promptly follow. That takes a year or two. CtC built the border of the puzzle. Lawful money filled in most of the rest.

David...Did you not purchase the book? That is why your forum access never got activated. You had to buy the book then contact Pete via the email you used to buy the book in order to gain access to the forum.

Great topic BTW!