Tax Assessment Review: What to Do?

Questioner

Hello, In 2013 it became known that our tax advisor had declared study costs to us that were not actually deductible. This gave the tax authorities a reason to revise the final assessment for 2012 and to impose a supplementary assessment. Now we have received another letter stating that the tax authorities now assume that we were not entitled to this deduction for 2011 either, and now a supplementary assessment will also be imposed on the final assessment for 2011. My question is, can the tax authorities revise the final assessment in these cases? I know that despite the actions of the tax advisor, we ultimately remain responsible. But there is no question of a deliberate error (bad faith). And does the tax advisor himself not have a duty to investigate, so that this should have already become apparent when filing the tax return? Thank you in advance

Lawyer

No, unfortunately the tax authorities hold you ultimately responsible in such cases.