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differed from the district’s. That letter was sent nearly 2
years after petitioner had advised the IRS of her concerns when
she filed Form 2688 for an additional extension of time to file
her 1992 tax return. The district’s response to the IRS
indicated only that the district mailed petitioner a Form W-2 in
January of 1993.
Petitioner had $35,134.61 in Federal income taxes withheld
from her paychecks in 1992. Respondent’s notice of deficiency
indicates that petitioner’s correct tax liability is $37,114. As
of the date of trial, petitioner had not contacted the
Commonwealth Court requesting access to the $62,275.62 that the
district deposited with Dauphin Deposit Bank and Trust Co. for
her benefit. In other words, 95 percent of petitioner’s Federal
tax liability as determined by respondent was paid in 1992, and
as of 1999, she still had not requested access to the funds
deposited on her behalf for backpay and interest on backpay
because of her confusion about the nature of these funds. We
think petitioner was sincere in her confusion about the nature of
the backpay that had been awarded to her. While petitioner was
mistaken about the nature of the backpay, she subjectively
believed that her concerns were real, she was forthcoming with
the IRS about her confusion and she asked for assistance, and she
did the best that she was personally capable of doing to comply
with the law.
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