The option of filing a superseding
return has several benefits.
indictment alleges that from approximately July 2008 through December 2011, Burgos conspired with Marimon, one of the clinics owners, to defraud Medicare by causing the submission and concealment of false and fraudulent claims to Medicare.
For the purposes of a superseding
return, the due date includes any valid extension.
Like the priesthood, The Orthodox Study Bible describes the biblical tabernacles as superseding
each other in succession, leading to Jesus Christ himself:
A subsequent return filed within the filing period (including extensions) is considered a superseding
return and takes the place of any other return previously filed during the filing period, including extensions (see Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns; see also Reaver, 42 T.
AD requires accomplishment of the previously optional terminating action and is effective 17 August 2000.
In recent Chief Counsel Advice (CCA) 200645019, the IRS concluded that a taxpayer's superseding
tax return filed on the extended due date is the return that starts the assessment SOL.
An amendment superseding
an existing airworthiness directive applicable to certain Boeing Model 747 series aircraft has been published by the FAA.
2002-38, note 24 supra, clarifying and superseding