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Court since petitioner had refused to keep the two checks
presented to her on December 28, 1992. The district paid
$62,275.62 into the Commonwealth Court on March 10, 1994.
On March 20, 1995, the IRS sent a Form 4598, “Form W-2, or
1099 Not Received or Incorrect”, to the district. The Form 4598
indicated that the district’s Form W-2 differed from petitioner’s
records. The district responded on the back of the same form by
indicating that petitioner’s Form W-2 was mailed to her in
January of 1993.
On September 28, 1995, the Commonwealth Court opened a bank
account with Dauphin Deposit Bank and Trust Co. for the benefit
of petitioner. In order for petitioner to withdraw cash from the
account, all that she was required to do was to write a letter to
the Commonwealth Court requesting access to the funds.
By letter dated October 3, 1995, the Commonwealth Court
notified petitioner that it had transferred the $62,275.62 to an
interest-bearing account in her name. On August 28, 1997,
respondent mailed a statutory notice of deficiency to petitioner
for the taxable year 1992.
9(...continued)
the district to pay into the Commonwealth Court on Oct. 4, 1993,
was the result of payroll withholdings. The checks for backpay
and interest had net amounts of $29,068.18 and $30,011.60. Thus,
$29,068.18 plus $30,011.60 plus $3,195.84 (reimbursement for
medical benefits not received while terminated) equals
$62,275.62.
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