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Service’s (IRS) Taxpayer Service, petitioner filed a Form 4852,
“Substitute for Form W-2, Wage and Tax Statement or Form 1099R,
Distributions from Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRA’s, Insurance Contracts, etc.” Petitioner sent
the Form 4852 to the IRS’s Philadelphia Criminal Investigation
Unit in June of 1993. Petitioner did not provide details of any
wages or taxes withheld on the substitute Form W-2 because she
was uncertain as to which items of income to include in her
calculations. However, petitioner asserted on the substitute
Form W-2 that her employer’s Form W-2 does not appear to be valid
because:
(1) Money reported as earnings may actually be monies
illegally withheld from taxpayer’s retirement fund
during the years of credited service (1963-1992);
(2) If, money reported as earnings, constitute employer
contractual liability for wrongful discharge of
taxpayer, then amount entered is inaccurate. Employer
obligation at 6 per cent annum exceeds the amount
entered in Box 10.[5]
(3) Monies issued to taxpayer identified as payroll
checks 95799[6] and 96800[7] dated December 21, 1992 are
not constructively received because they are
5Wages, tips and other compensation.
6The payroll check for $29,068.18 represented backpay and
interest on backpay of $55,634.51 after payroll deductions for
the 1989-90 school year.
7Petitioner appears to be referring to check no. 95800, not
96800. Check no. 95800 is a payroll check for $30,011.60, which
represented backpay and interest on backpay of $52,874.51 after
payroll deductions for the 1990-91 school year.
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