"[1] Under the facts presented (in which a retirement plan distribution check, defined in the facts presented as Check 1, was not cashed), is an adjustment or refund available under sections 6413 and 6414 of the Internal Revenue Code for amounts withheld and remitted with respect to Check 1?

"[2] Under the facts presented (in which a subsequent retirement plan distribution check, defined in the facts presented as Check 2, was mailed), what federal income tax withholding obligations apply under section 3405 with respect to Check 2?

"[3] Under the facts presented, what reporting obligations apply under section 6047(d) with respect to Check 1?

"[4] Under the facts presented, what reporting obligations apply under section 6047(d) with respect to Check 2?"  MORE >>