This memorandum dated June 23, 1938
is regarding failure to file tax forms, most exciting.|
Only the first page is present.
On June 22, 1938, Mr. F. W. Schumacher, Deputy Collector of the
Internal Revenue Department, Cleveland, Ohio, called in our office
in the afternoon regarding failure to file Forms SS-1, SS-2, and
SS-2A Social Security forms for 1937 and 1938.|
Miss Weyrick was ill and not on duty at the time; also C. M. Rodefer
was ill -- consequently, H. H. Rodefer took care of the matter.
Forms SS-1 for January, February, March, April, and May, 1937, were
filed on June 30, 1937, per our letter attached, and payment by our
check No 16262 in the amount of $405.47 was made on that date. On
July 13, 1937, form SS-1 for June 1937 was filed, and the amount of
$71.92 was mailed to Cleveland and receipted as of July 15th by the
Internal Revenue Department.
Forms SS-2 and SS-2A for this same period had not been filed due to
the fact that individual postings of employees had not been posted
until the beginning of the year 1938. This posting was done by Miss
Fehrenbach from the Payroll book. At the close of the postings for
1937, the posting in the Kardex individual record checked with the
payroll book as far as deductions were concerned. Further check had
not been made at the time of this memorandum.
Aggregate of forms SS-2 amounted to $44,981.58, whereas aggregate of
forms SS-1, filed June 30, July 13, 1937, and June 23, 1938, amounted
to $44,990.34. Forms SS-2 for the year exceeded the forms SS-2A for
individuals for the year by $8.76. In order to prove this and discover
this difference for filing purposes, continuation of the "Pointing
Division" from January to May and June was being made by Miss
Fehrenbach, so that the forms SS-2 and SS-2A would correspond.
Payment of July, August, September, October, November, and December,
1937, SS-1 forms by F.& M. check No. 9543, in the amount of
$441.43, under date of July 22, 1938, was given to Mr. Schumacher,
together with the proper SS-1 forms, signed by H.H.R. as secretary.
Forms SS-1 for the quarter ending April 2, 1938, was also filed with
Mr. Schumacher on June 22, 1938, and F. & M. check No. 9544, in
the amount of $314.19, was also handed to Mr. Schumacher at this time.
Affidavit on Internal Revenue form was made out by Mr. Schumacher
and signed by H. H. R. as to the cause of delay, which was due to
C. M. Rodefer's illness. Our letter of June 23rd, 1938, attached
to the original forms and duly copied, accompanied this affidavit
and these forms, both for the last six months, 1937, and the first
quarter of 1938.
Forms SS-2 for the first half of 1937 and the second half of 1937
were signed on June 22nd by Mr. Schumacher and left with the forms
SS-2A for mailing to the Internal Revenue Department promptly
hereafter, with the understanding that forms