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11285Re: Rebutting W-2s and 1099s

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  • Kari
    Jun 7, 2006
    • 0 Attachment
      I was an Office Manager for over 8 years for the same company and I
      can assure you that all W-3 Transmittals along with the W-2 forms are
      always first sent to the SSA. SSA then forwards this same package on
      to the IRS. The IRS always has an original W-2 directly from the
      employer by way of the SSA. Any time a worker files an income tax
      return and attaches his W-2 form to his 1040, that is the second W-2
      form the IRS receives on behalf of that worker. This same event
      happens with all 1099 forms. They are processed in exactly the same
      manner as the W-3's and the W-2's.

      It is vital that the SSA and the IRS receive both the W-3 Transmittal
      signed under penalties of perjury by the employer along with the
      W-2's that accompany the W-3. Both the IRS and the SSA will use the
      W-3 sworn statement of the employer as there evidence that the worker
      had income and the fact that the worker has a Social Security number
      or a TIN. This is the evidence they use to determine a workers
      liability and used against a worker in any tax court or income tax case.

      Do not be mistaken about the W-2 or 1099 both of these forms are
      submitted with a sworn statement form W-3 Transmittal of Wage and Tax
      Statements attaches to the front of all W-2' and Form 1096 Annual
      Summary & Transmittal attaches to the front of all 1099's, from the
      employer directly to the SSA and then forwarded on by the SSA to the
      IRS. All are sworn to under Penalties of Perjury.

      Gene Johnson, is correct in the fact that if an employer has a TIN
      that employer is required by law to submit the above mentioned
      Transmittals and Forms to SSA who records the information into their
      data base and then forwards them on to the IRS to be placed in their
      data base.

      The law can be found in the Social Security Act, which is under title
      42 not in title 26 (where you would expect to find it). After reading
      the Social Security Act many of my questions about the law "which
      makes a person liable", were answered. Any one who has a Social
      Security Number or a TIN is bound by the Act to comply.

      The Social Security Act states in pertinant part:

      TITLE VIII- TAXES WITH RESPECT TO EMPLOYMENT

      INCOME TAX ON EMPLOYEES

      SECTION 801. In addition to other taxes, there shall be levied,
      collected, and paid upon the income of every individual a tax equal to
      the following percentages of the wages (as defined in section 811)
      received by him after December 31, 1936, with respect to employment
      (as defined in section 811) after such date: (1) With respect to
      employment during the calendar years 1937, 1938, and 1939, the rate
      shall be 1 per centum. (2) With respect to employment during the
      calendar years 1940, 1941, and 1942, the rate shall 1 ´ per centum.
      (3) With respect to employment during the calendar years 1943, 1944,
      and 1945, the rate shall be 2 per centum. (4) With respect to
      employment during the calendar years 1946, 1947, and 1948, the rate
      shall be 2 ´ per centum. (5) With respect to employment after December
      31, 1948, the rate shall be 3 per centum.

      DEDUCTION OF TAX FROM WAGES

      SEC. 802. (a) The tax imposed by section 801 shall be collected by the
      employer of the taxpayer by deducting the amount of the tax from the
      wages as and when paid. Every employer required so to deduct the tax
      is hereby made liable for the payment of such tax, and is hereby
      indemnified against the claims and demands of any person for the
      amount of any such payment made by such employer.

      (b) If more or less than the correct amount of tax imposed by section
      801 is paid with respect to any wage payment, then, under regulations
      made under this title, proper adjustments, with respect both to the
      tax and the amount to be deducted, shall be made, without interest, in
      connection with subsequent wage payments to the same individual by the
      same employer.

      DEDUCTIBILITY FROM INCOME TAX

      SEC. 803. For the purposes of the income tax imposed by Title I of the
      Revenue Act of 1934 or by any Act of Congress in substitution
      therefor, the tax imposed by section 801 shall not be allowed as a
      deduction to the taxpayer in computing his net income for the year in
      which such tax is deducted from his wages.

      EXCISE TAX ON EMPLOYERS

      SEC. 804. In addition to other taxes, every employer shall pay an
      excise tax, with respect to having individuals in his employ, equal to
      the following percentages of the wages (as defined in section 811)
      paid by him after December 31, 1936, with respect to employment (as
      defined in section 811) after such date: (1) With respect to
      employment during the calendar years 1937, 1938, and 1939, the rate
      shall be 1 per centum. (2) With respect to employment during the
      calendar years 1940, 1941, and 1942, the rate shall be 1 ´ per centum.
      (3) With respect to employment during the calendar years 1943, 1944,
      and 1945, the rate shall be 2 per centum. (4) With respect to
      employment during the calendar years 1946, 1947, and 1948, the rate
      shall be 2 ´ per centum. (5) With respect to employment after December
      31, 1948, the rate shall be 3 per centum.

      --- In tips_and_tricks@yahoogroups.com, Gene Johnson <genejohn70@...>
      wrote:
      >
      > How is the W-2 sent to the IRS, You send it.
      >
      > I am one of those mean old employer's that, rather than go to jail
      like Dick Simkanan did, I send in the "required" W-2 forms.
      >
      > (If you are not familiar with Dick Simkanan, he did not send in
      withholding taxes for his employees and the judge had to lie to the
      jury to get him convicted. A judge lying to the jury always works.)
      >
      > Copy A- goes to Social Security Administration
      > Copy B- to be filed with employee's federal tax return
      > Copy C- for employee's records
      > Copy D- stayes with employer
      > Copy 1- employer sends to state tax department with states yearly
      tax form for employers
      > Copy 2- is filed with employee's state tax return
      >
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