It is actually much simpler. You should look at those who filed false reports without proper investigation of an issue and checking the circumstances. If they b

It is actually much simpler. You should look at those who filed false reports without proper investigation of an issue and checking the circumstances. If they blindly trust their computer system that tells them "Report John Doe", it is their fault. They should have proper procedures to double check the details for such cases. Programming bugs are unrelated to the issue. I might be wrong, but if you submit false tax statements then excuses like "program bug" won't help you.