1. A process server’s or other court official’s recorded misrepresentation that process was served, that some other action was taken, or that something is true. See RETURN(2). [Cases: Process 132–144, 153, 160. C.J.S. Process §§ 79–85, 87–91, 94, 96–97.]
2. A tax return on which taxable income is incorrectly reported or the tax is incorrectly computed. See TAX RETURN. [Cases: Internal Revenue 4480. C.J.S. Internal Revenue § 635.]