Opinion ID: 179049
Heading Depth: 4
Heading Rank: 3

Heading: W-2 forms

Text: Gross also argues that, because the Internal Revenue Service (IRS) obtained copies of Gross's W-2 forms from Highgate, Gross was not required to submit a tax return. It is unclear, however, which district court order he is challenging or whether he ever even raised this issue below. In any event, under any standard of review, Gross's argument is without merit. We first note that Gross was not convicted of failing to file under § 7203, but rather was convicted of affirmatively attempting to evade payment of his taxes by filing false W-4 forms. Therefore, it is not entirely clear what Gross achieves by proving that he was not required to file a tax return. Even under § 7203, however, a W-2 form obtained from an employer is not a substitute for a tax return. Gross is correct that something short of a 1040 form may be adequate for a taxpayer to escape criminal liability. See United States v. Patridge, 507 F.3d 1092, 1095 (7th Cir.2007), cert. denied, 552 U.S. 1280, 128 S.Ct. 1721, 170 L.Ed.2d 514 (2008) ([Section] 7203 requires a `return' but does not define that word or require anyone to use Form 1040, or any `official' form at all.); In Re Hindenlang, 164 F.3d 1029, 1033 (6th Cir.), cert. denied, 528 U.S. 810, 120 S.Ct. 41, 145 L.Ed.2d 37 (1999) (applying a four-part test in determining whether a document constitutes a tax return). Nonetheless, a return must still contain sufficient information given from which the IRS can calculate tax liability based on the circumstances of the taxpayer's income year. United States v. Grabinski, 727 F.2d 681, 686 (8th Cir.1984); Hindenlang, 164 F.3d at 1033; see also United States v. Saussy, 802 F.2d 849, 854 (6th Cir.1986), cert. denied, 480 U.S. 907, 107 S.Ct. 1352, 94 L.Ed.2d 522 (1987) (approving jury instructions containing similar language). As the Government correctly observes, a W-2 form merely lists income derived from an employer and provides no information regarding other sources of income, possible deductions, or other information that might be relevant to the calculation of an individual's tax liability. See Bachner v. Comm'r, 81 F.3d 1274, 1280-81 (3d Cir.1996). Furthermore, even if his employer's W-2 forms supplied sufficient information from which tax liability could be determined, Gross never actually submitted this form to the IRS. See United States v. Stillhammer, 706 F.2d 1072, 1075 (10th Cir.1983) ([T]he test is whether the defendants' returns themselves furnished the required information for the I.R.S. to make the computation and assessment, not whether the information was available elsewhere.). Therefore, we conclude that, under either § 7201 or § 7203, a taxpayer is not excused from filing a tax return simply because the IRS obtained that taxpayer's W-2 form from his employer. Indeed, to our knowledge, every court to have addressed this issue, including our own in an unpublished decision, has reached a similar conclusion. See, e.g., United States v. Boling, No. 87-5051, 1988 WL 3477, at -2 (6th Cir. Jan.19, 1988) (unpublished decision), cert. denied, 488 U.S. 893, 109 S.Ct. 230, 102 L.Ed.2d 220 (1988); United States v. Bennett, 341 Fed. Appx. 776, 778 (3d Cir.2009) (unpublished decision); Stillhammer, 706 F.2d at 1074-75.