An example of deliberate but not concealed error includes?

Deliberate but not concealed errors refer to actions taken with the intention of misreporting to the tax authority, but which are not hidden or disguised in a way that conceals the actual intent. Omitting income from a tax return falls into this category because the act of leaving out income is an intentional decision. While it reflects an effort to reduce tax liability, it does not involve creating false documents or misleading records that would obscure the intention behind the error.

In contrast, creating false invoices or destroying records would represent actions that are both deliberate and concealed, utilized to mislead tax authorities about financial reporting. Understating income may also imply an intent to deceive, but it often involves a finer line that might include deliberate misreporting as well. Omitting income is a clear example of that deliberate action without the layers of concealment that other choices might involve.