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to satisfy her concerns. Petitioner contacted the IRS and on the
basis of the advice of the IRS’s Taxpayer Service, timely filed a
Form 4868, “Application for Automatic Extension of Time To File
U.S. Individual Income Tax return” for 1992. Petitioner again
attempted to obtain information from the district but was not
satisfied. Petitioner contacted the IRS again and was advised to
contact the IRS’s Criminal Investigation Unit and to file 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.”
When petitioner contacted the Service’s Criminal
Investigation Unit, she indicated that she wanted to complete her
1992 Federal tax return in a manner that would allow her to
preserve her rights but that she did not know how to complete her
tax filing for 1992. Petitioner requested an investigation into
the matter.
In August of 1993, petitioner filed a Form 2688,
“Application for Additional Extension of Time To File U.S.
Individual Income Tax Return” and notified the IRS that she still
had not received the information that she previously requested.
As a result, petitioner asserted that she did not know how to
file her return.
The IRS sent Form 4598, “Form W-2, or 1099 Not Received or
Incorrect”, to the district indicating that petitioner’s records
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Last modified: May 25, 2011