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NOL carrybackward

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    NOL carrybackward

    Taxpayer had a huge loss from the sale of a rental property which caused a huge NOL in his 2010 tax return. His accountant in that year did not carry the loss backward to amend his prior years tax return and the accountant did not make an election to carry the loss forward to the taxpayer's 2011 tax return either. So basically the accountant had done nothing about the taxpayer's 2010 NOL which is quite a substantial amount.

    Now the taxpayer wants me to amend his prior years tax returns for the NOL. My question is:

    If I amend his prior years tax return based on the NOL calculated by his former accountant in his 2010 tax return, would I be responsible for the accuracy of that accountant's calculation?
    Last edited by NotEasy; 02-13-2013, 02:00 PM.

    #2
    Well, yes.

    You are responsible for the accuracy of the amended return.
    Evan Appelman, EA

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