A notice in the 1946 Federal Register may save numerous people considerable grief. The W-2 an employer files is considered a statement in lieu of a Form 1040 individual income tax return. See the article and a reduced version of the Federal Register pages at
In the next few days we will get a good copy of this Federal Register notice to put on the Law Research and Registry web page so everybody will have it available without having to trudge to the library.
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