istencies" or reflect inadvertence, or mistake of fact. See, for example, Hitachi Sales Corporation of America v. Commissioner, T.C. Memo. 1994-159, Hooker Industries, Inc. v. Commissioner, T.C. Memo. 1982-357, Color Arts, Cargill, 91 F. Supp. 2d at 1300, Huffman, 126 T.C. at 351-2. As a further example, the Tax Court