Establishing a “specific intent” should not be necessary in rectification cases
13 October 2015 - 11:27pm
Joel A. Nitikman suggests that the proposition appearing in some of the western cases that, in order for rectification to be available, there must have been a specific intent to have implemented the requested transactions, is inconsistent with the established proposition that rectification can be used to remedy negligence: generally the negligence will be a failure to even think about a particular tax issue so that the supposedly-required specific intent will be lacking.
Neal Armstrong. Summary of Joel A. Nitikman, "Rectification: Specific Intent? General Intent? What is the Test? – Part II", Tax Topics, Wolters Kluwer, No. 2274, October 8, 2015, p.1 under General Concepts – Rectification.