Hello,
If I do not receive and thus do not possess a check that would have been taxable income, because the check is presumably lost in the mail, do I have to declare that amount as income?
The check has never arrived, I don't know the amount, and I absolutely never received the money.
I read about the doctrine of "constructive receipt" and suspect that in my case, I have not received anything.
I do not know if a 1099 was reported to the IRS, but I certainly received no check and no 1099.
Could someone please clarify?
Thanks!
