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Our job is to answer your questions as best as we can. Their will be occasions where we will advise you to consult with a tax account or tax attorney.
a) If the employer does not comply, the first step is to contact the IRS and report the issue to them. The phone number for this is 1-800-829-1040
b) Next, to file your taxes without the W-2/1099, fill out substitution form 4852 for the IRS and substitution form for your state and submit with your taxes.
c) As a last step, contact the Criminal Investigation Section who will be glad to contact your employer to remind them of their legal obligation to supply you with a W2 or 1099 by February 1st