When the rare error in the taxpayer’s benefit happens the taxpayer can be criminally charged taking advantage of it. When the government makes the mistake the taxpayer still has to pay what the government says while they ‘try’ to fix their “mistake.” I am in that boat right now with the IRS sending me multi thousand dollar bills for the past three years plus penalties and interest.
We had a big IRS mistake and they were hounding us. My wife paid them to get them off our backs and intended to file an amended return to get our money back. I need to ask her if she did that!