Withholdings (Credit v. No Credit Against Tax)

ID:
Office:
UILC:
CCA_2010022209132065
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31.00-00
Number: 201012045
Release Date: 3/26/2010
From: ---
Sent: Monday, February 22, 2010 9:13:23 AM
To: ---
Cc:
Subject: RE: section 31 withholding question
I agree, the attached opinion would seem to answer the question. If a taxpayer under the facts presented below provides sufficient documentation, the taxpayer is entitled to the credit.
If you have any other questions, let me know.
From: ---
Sent: Thursday, February 04, 2010 12:26 PM
To: ---
Subject: section 31 withholding question
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You are listed in the code and subject matter directory as the contact for section 31 issues. Below is an e-mail I received from a Revenue Agent requesting advice on how to handle a wage-earner who received two W-2s, one under a false SSN and one under a true SSN. I have done some research in Westlaw and haven't found anything addressing this issue. My inclination is that if the RA is satisfied that the taxpayer is the wage-earner for both W-2s, that she should credit him with the wages AND withholdings from BOTH, since a strict reading of section 31 requires that withholdings be credited to the "recipient" of the income. Do you agree with this?
Thanks for your help!
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