- 7 - on these Forms W-2 and 1099 attached to the returns as filed. On each of the Forms W-2 attached to the returns, the box indicating petitioner was a statutory employee was checked. It is unclear whether the IRS representative, in completing the returns, used the records provided by petitioner or solely information she had available from IRS records. The IRS representative asked petitioner few questions, if any, and indicated to him that the IRS had records of his income. Petitioner knew that Form 1099 information is sent to the IRS, and he believed the IRS records present at the meeting contained information regarding his Forms 1099 income. However, he took no steps to verify if that were the case. There is no evidence that the IRS representative had available to her at that meeting any additional Forms 1099 or information about the items of unreported income involved in this case. Petitioner did not review the returns after the IRS representative completed them and informed petitioner of the amount owed. He does not remember whether he was given copies of the returns at that time; he does not remember exactly what records he took with him to the meeting. What he does remember is being told that he owed over twenty thousand dollars including interest, that that amount was due within a 10-day to 2-week period, and that if that amount was not paid promptly, he need not worry about his house because it would belong to the Government. Petitioner borrowed money to pay the taxes andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011