A recent experience of mine involved an only child of parents recently deceased. With her inheritance, she wanted to payoff her church's mortgage of
approx $142,000, and do it anonymously. No acknowledgement, but they kept their paper trail. Well, guess what happens the two years later when she has a
huge income year, big tax liability: She wants to go back and amend previous year and claim the donation to church. Speakers at two different NATP events
suggested that I might have a Circular 230 issue if I amended the return for her. So, I suggested she seek a specialist to perform the 1040X. She recently contacted me
ahead of this year's appointment to say she's getting $22,000 in refunds.