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11231Re: [tips_and_tricks] Rebutting W-2s and 1099s

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  • Woodboy
    Jun 2, 2006
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      At 6/2/2006 12:51 PM, you wrote:
      I have a question.  How is the W-2 sent to the IRS?  In what format or what form is used to transmit the W-2 to the IRS?  Thanks

      I cannot say for sure. The old method was to bundle all the W-2s and attach a W-3 transmittal form. The W-3 contained a jurat signed under penalty of perjury that the information was true, complete, and correct. Arguably that W-3 satisfied the requirements of section 6061 and 6065 and the nominal rules of evidence.

      I suspect today, at least for larger corporations and companies, that the documents are submitted electronically. Thus, I have to wonder how the W-3 is signed to satisfy sections 6061 and 6065.

      I am reasonably certain that regardless of how the documents are submitted these days that once the data is moved into the IRS computers system that the original W-2/W-3 documents are destroyed. I presume this because when people ask for copies of the original documents they are told the documents do not exist and instead they are sent computer print-outs or are told to request a duplicate copy from the original payer.

      If these original documents do not exist then I think this raises some serious and interesting challenges with the rules of evidence. Just my opinion and IANAL.
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