- 6 -
have. The Comptroller’s Office does not make an in-
quiry or judge the number of exemptions but does as a
matter of policy, forward on a quarterly basis, copies
of all W-4s that reflect over 10 exemptions to the
I.R.S. Ms. Coffin further stated that the employee is
then subject to an inquiry from the I.R.S. that re-
quests that the employee state the basis for claiming
these exemptions on their W-4.
Based upon the above information you have stated
that your client intends to claim a higher number of
exemptions than she in fact has in order to substan-
tially reduce the projected withholding of $60,136. In
your estimation, the number of exemptions will be well
above the 2 exemptions that she claimed prior to her
termination. It is your opinion, based upon advice
from a tax expert, that the number will be legally
defensible because it reflects a good faith projection
of Mrs. Messina’s tax liability. Further, you have
stated that Mrs. Messina fully understands that her
claim may subject her to an inquiry by the I.R.S. and
that there may be negative tax consequences and/or
penalties because of her decision to claim higher
exemptions. [Reproduced literally.]
After having received the Maryland Attorney General’s April
26, 1994 letter, Mr. Ober sent to petitioner by facsimile a
memorandum dated April 28, 1994. That memorandum stated in
pertinent part:
Per our telephone conversation of yesterday eve-
ning, enclosed please find a copy of the latest fax
transmittal from DHR’s [Department of Human Resources
of the State of Maryland] attorney which includes a 2-
page letter [Maryland Attorney General’s August 26,
1994 letter to Mr. Ober] and a 5-page Release and
Settlement Agreement [agreement]. If the agreement is
acceptable to you as is, please sign on the appropriate
line thereof (the bottom left of page 4 of the agree-
ment) and fax the page containing your signature back
to me.
The arrangement that I have with DHR is that you
are to report to work on the Eastern Shore tomorrow,
contingent upon receipt by DHR today of your faxed
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011