Of course not “intentionally” but if you manage to have an even slightly complex tax situation and not get tricked and report something wrong, props to you!
Sure, but then they just send you a letter correcting your mistake, you OK it if it looks right, and either they send you a check or you send them a check. You don't have to pay a fine and you don't get audited.
(I am not a tax lawyer nor an accountant, but I have done this 4 out of the last 6 years.)
Of course not “intentionally” but if you manage to have an even slightly complex tax situation and not get tricked and report something wrong, props to you!