Shares of H&R Block fell on Friday after the tax prepa­ration and software provider admitted it had miscal­cu­lated its own state income taxes, under­stating its liabil­ities by $32 million as of April 30, 2005. The Irvine, California-based maker of TaxCut software said Thursday it would need to restate its fiscal year 2004 and 2005 results, as well as its previ­ously reported results for fiscal 2006. The restated results will reduce Block’s fiscal year 2005 earnings by $0.02 per share and $0.02 per share in fiscal 2004.