Payroll error and W-2C

[newbie]

Yesterday a client brought in an IRS notice assessing additional tax from W-2 income that was not reported on her 2007 return. What happened was a W-2 was issued to this ex-employee in error, so the ex-employee brought back the erroneous W-2 to the ex-employer.

This ex-employer gave it to their CPA to be corrected. The CPA did a correction to the employee that is was intended for by changing the incorrect name address and social security number to the correct information.

However the CPA did not void or do a W-2C for the incorrect employee. The CPA was a bit rude and said this was not necessary. Wouldn't it be?

If we write the IRS to tell them of the error do you think they'll take our word for it, or how can we prove she did not receive any wages?

[JG EA]

..If we write the IRS to tell them of the error do you think they'll take our word for it, or how can we prove she did not receive any wages?

It is not necessary to send a W-2C when it is just an address. However, it is necessary for a wrong SS#.
Since this is in answer to an IRS notice I would answer the notice by calling and asking what is the best way to correct the situation.

[newbie]

It is not necessary to send a W-2C when it is just an address. However, it is necessary for a wrong SS#.

This is what was done for the employee that earned the wages. My clients SS# was noted as the incorrect # and the employee's SS# was entered as the correct #. I still think a W-2c should've been issued with the amounts actually reported in my clients social security# on original entered in the first column and Zero's entered as the correct amount. But the CPA said only 1 corrected W-2c correcting the SS# for the employee was necessary.

Thank you for responding and I'll make some phone calls tomorrow.