|
If the Tax Unit, in the course of processing a staff member's request for
reimbursements, determines that there is an error, it will issue to the staff
member a written notice of corrections to be made to the tax return(s) by the
staff member. Staff members are required to acknowledge and certify that they
have made the appropriate changes on their tax returns submitted to the tax
authorities, and to return the certified correction notification, together with
a copy of the corrected tax forms, to the Income Tax Unit. Staff members should
not , however, rely on the Tax Unit to detect errors. They remain
fully responsible for filing correct returns with the tax authorities.
It should be noted that b y completing UN form
F.243 (Consent for the Internal Revenue Service to disclose tax return
information to the UN), a staff member authorizes the IRS to disclose
to the UN tax information and estimated tax payments regarding his federal
income tax account(s) for the particular tax years if and when the UN requests
this information. The tax information is used only to ascertain that the staff
member who submits photocopies of his income tax returns to the Tax Unit also
files the same income tax returns with the IRS. It does not imply that the
staff member's federal income tax returns are completely correct and accepted
by the IRS. Nor does it imply that the UN is obligated to verify the validity
of each claim submitted to the Tax Unit with the tax authorities.
|
