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.