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that Mr. Mootz still has a Form 941 filing requirement
for some portion of calendar year 2002, since the Form
940 that he filed for that year reports $5,460.00 in
taxable wages for unemployment purposes. Also, your
letter to Revenue Officer * * * dated April 1, 2003
confirms that wages were paid to an employee named
* * * that were not reported on Forms 941 or W-3.
Accordingly, Mr. Mootz has to file Form(s) 941 that
reflect the wages he actually paid in 2002, whether
more or less than the amount set forth above. I am
sure you are aware that wages of part time employees
are fully taxable for federal purposes.
I have determined that Mr. Mootz actually submitted two
offers, one on June 19, 2003, and a second on September
22, 2003. Records indicate that both were returned
shortly after submission due to lack of filing compli-
ance, and/or failure to maintain currency on business
filings and payment for two consecutive quarters prior
to the quarter in which the offer was submitted.
Hence, there is no offer currently pending. Until Mr.
Mootz becomes fully compliant with all filing and
payment requirements, he is not eligible to have an
offer considered.
In that regard, please advise whether or not Mr. Mootz
is required to make Estimated Income Tax Payments for
2005 based on his current income, and provide a copy of
his 2004 Form 1040. Please submit this information no
later than five days before our conference that I had
to reschedule to May 3, 2005. [Reproduced literally.]
On April 11, 2005, in response to the settlement officer’s
March 21, 2005 letter, petitioner’s authorized representative
sent to the settlement officer (1) a copy of petitioner’s income
tax return for his taxable year 2004; (2) Form 941, Employer’s
Quarterly Federal Tax Return, for each quarter of taxable year
2002; and (3) information relating to petitioner’s estimated tax
payments for his taxable year 2005.
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Last modified: November 10, 2007