Establishing a “specific intent” should not be necessary in rectification cases

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.