Which of the following is an example of a deliberate and concealed error?

Creating false invoices is an example of a deliberate and concealed error because it involves intentionally falsifying information to misrepresent one's income or expenses. This action demonstrates a clear intent to deceive tax authorities, as the individual is actively producing false documentation to support claims that do not reflect the actual financial situation.

In contrast, omitting large amounts of income, while also potentially deliberate, may not necessarily involve the creation of false documents. Failing to file a return can be a sign of negligence, misunderstanding, or avoidance, but it doesn't specifically include concealed fraudulent activity. Incorrectly calculating deductions could be a result of a misunderstanding of tax laws or clerical errors, rather than an intentional act to mislead.

Creating false invoices, however, indicates a calculated effort to manipulate the financial records for personal gain, thereby meeting the criteria of a deliberate and concealed error.