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Can Form 843 Appeals: What You Should Know

Commissioner of Internal Revenue, Inc., and Commissioner of Tax, was awarded back the tax refund that the IRS had sent to the taxpayer. The Court found that the IRS' errors were “intentional, willful, and intentional” and “clearly” intentional. The Court stated: 1) The taxpayers intentionally and willfully omitted and omitted and failed to state the truth in claiming all tax paid; 2) The taxpayers intentionally and willfully failed to state the truth in claiming the tax paid; 3) The taxpayers were aware that the taxpayer could claim both the tax paid and the tax not paid and did not list the tax not paid on the Form 1040 they submitted, yet, they did this on the form they submitted; 4) The taxpayer's tax returns were made without a checkbox for the tax not paid. In a case similar to the one just described, a Federal court has declared that the IRS could not collect back tax money that the taxpayer failed to properly report on W-2s. This case (Marquez v IRS) is also a case where the United States District Court ruled that the IRS was not permitted to collect tax in this particular case. Here is the Federal Courts' opinion: “As a public official, the Commissioner's office has a special responsibility for preventing taxes from being paid in an improper manner or in excess of the amount the taxpayer may owe to him. By failing to report the W-2 information, the taxpayer falsely and fraudulently inflated the amount of taxes owed to the United States.” Marquez v IRS Case # 14-14891-APM The Court continued: “…the defendants acted with reckless disregard for the consequences of the United States.” “The failure by the defendants to report the W-2 information on Form 1040 and the failure by the defendant to properly report the W-2 information on the return was grossly negligent under the circumstances. The failure to report the correct W-2 information as required by section 6103(b) and, in doing so, the failure to correct the error, was intentional, knowing, and a willful violation of the reporting requirement.” The Court then decided to award the taxpayers back all the unpaid taxes. On a side note, the IRS is in a bit of a dilemma regarding W2s.

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