… three factors contribute to W-2 Forms being prepared wrong … “wages” has legally allowable exclusions … but, more than likely, “Gross Income” is what was reported.
Alfred Abdo, Jr. d/b/a American Tax Planning Co. [Plaintiff]
vs. United States Internal Revenue Service [Defendant] complete Memorandum Opinion and Ruling The Court: “… ‘wages’ only applies to liability for employment tax, not federal income tax.” [see pg. 11]