- 5 -
It is clear from the record that the two checks for backpay and
interest on backpay were delivered to petitioner on December 28,
1992. Petitioner took the checks and called the district‘s
attorney and told him she was refusing the checks. Petitioner
then returned the checks to the courier.
The district mailed petitioner a Form W-2, Wage and Tax
Statement, showing taxable income of $138,799.18 and $35,134.61
in withholdings for Federal income tax purposes. Taxable income
was based on the following:
13 biweekly paychecks of $2,248.46 $29,229.98
6/30/92 paycheck 18,993.88
1989-90 salary 55,634.51
1990-91 salary & additional interest 252,874.51
Total State wages 146,732.88
Less: Payments to Pennsylvania School
Employees Retirement System (7,933.70)
Total taxable wages 3138,799.18
1At the end of each school year, teachers are given a summer payoff which is a
total of four biweekly paychecks.
2This amount consists of $52,349.93 in salary and $524.58 in additional
interest.
3The $3,195.84 reimbursement for medical and dental benefits not received
while terminated was not included in the Form W-2 for 1992.
Additionally, petitioner received a $182 State income tax refund
and $15 of interest during taxable year 1992.
On April 15, 1993, petitioner filed a Form 4868,
“Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return”. Petitioner questioned the
accuracy of the Form W-2 that she had received from the district.
On the basis of advice received from the Internal Revenue
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011