- 3 -
For 2001, Autocar paid to Mr. McKee total wages in the
amount of $21,666.2 For that year, Autocar issued to Mr. McKee
two Forms W-2, Wage and Tax Statement.3 On the first such Form
W-2 (first W-2), Autocar reported wages paid to Mr. McKee in the
amount of $7,891; on the second such Form W-2 (second W-2),
Autocar reported wages paid to Mr. McKee in the amount of
$13,775. Mr. McKee received the first W-2; however, he did not
receive the second W-2.
Petitioners timely filed a joint Federal income tax return
for 2001. On their return, petitioners reported wages from
Autocar in the amount of $7,891, as reflected on the first W-2,
and they attached to their return a copy of that W-2.
Petitioners did not report, on their 2001 return, wages from
Autocar in the amount of $13,775, as reflected on the second W-2.
Petitioners did not compare the $7,891 of wages reported on
the first W-2 with the total “year-to-date” wages reported on the
final pay stub for 2001 from Autocar. Indeed, petitioners did
not look at the first W-2; rather, they placed it in a tax folder
provided by petitioners’ income tax return preparer and then
forwarded that folder to the preparer.
2 All monetary amounts are rounded to the nearest dollar.
3 The record does not disclose why Autocar would have
issued two Forms W-2 to Mr. McKee for the same taxable year.
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Last modified: May 25, 2011