The man read off the last four digits: 8912. Leo’s actual bank account ended in 3401. Someone else—someone who knew his Social Security number, his address, his freelance tax history—had been impersonating him for nearly a year.
The first call went to his accountant, a woman named Sylvia who smelled like menthol and bad patience. “Leo, if the IRS gets a copy, you have to report it,” she said. “Doesn’t matter if it’s wrong. You file a corrected return, attach a statement, and pray they don’t audit you.” 1099 misc taxes
Leo hired a lawyer. Not a tax lawyer—too expensive—but a law student from the local clinic who worked for free pizza. Together, they filed a Petition for Innocent Spouse Relief , except there was no spouse, so they filed a Request for Abatement of Erroneous Income . The form had seventeen pages. The man read off the last four digits: 8912
“I have a 1099 from your company for $47,500,” Leo said. “I’ve never worked for you.” The first call went to his accountant, a
Certified mail. Department of the Treasury. Notice of Intent to Levy.