REMEMBER:  The 4852 rebuts the W-2 and 1099-R (not 1099-Misc), as well as "taxable" distributions from a variety of other sources.  See a sample 4852 filled out here.  The 4852 is an IRS form, but it isn't one they handily keep for you at their local office.  Download it here.

1099-Misc forms are "correctable."  See a sample here.  Read "Cracking the Code" to understand the importance of a sworn statement added under penalty of perjury.

See the "Victory Pages" at Pete Hendrickson's website, www.LostHorizons.com.  Read his newsletter here.  The IRS has refunded over $9.5 million to filers employing Congress's lawful method for reclaiming improper witholdings or payments.  This is the "proof in the pudding."  Although some people have received refunds over the years by using a variety of arguments, the most important thing you can do is operate with the LAW on your side.  Read "Cracking the Code" to understand what parts of the law apply to the expression of your freedom.