Rita Grant Ndirika - Page 7

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               apply to any lawsuit filed by NDIRIKA to enforce this                  
               Agreement.                                                             
               GC&D timely furnished to petitioner Form W-2, Wage and Tax             
          Statement (Form W-2), in which it reported that during 2000 it              
          paid her wages, tips, and other compensation of $126,861.51 and             
          that it withheld Federal income tax of $16,961.36, State income             
          tax of $7,316.44, and employment taxes (i.e., Social Security tax           
          and Medicare tax) totaling $6,580.88.  The amount of wages, tips,           
          and other compensation reported in Form W-2 that GC&D furnished             
          to petitioner included the two settlement payments of $93,750 and           
          $15,000 (settlement payments), or a total of $108,750, that                 
          petitioner received pursuant to the separation agreement.                   
               After having received Form W-2 from GC&D, petitioner did not           
          contact the firm to inform it that GC&D had improperly reported             
          the settlement payments as wages, tips, and other compensation in           
          that form.                                                                  
               At a time not disclosed by the record during 2000, peti-               
          tioner received two early retirement or pension distributions of            
          $66,731.45 and $21,059.02, respectively, from The Northern Trust            
          Company (Northern Trust) in its capacity as the fiduciary for the           
          Gardner, Carton & Douglas Plan.  Northern Trust timely furnished            
          to petitioner two Forms 1099-R, Distributions From Pensions,                
          Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance              
          Contracts, etc. (Forms 1099-R).  Forms 1099-R that Northern Trust           
          furnished to petitioner showed the following information:                   





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