Is there any recourse if a previous employer refuses to provide you with the proper tax documents?

Your wife can call the IRS at 1-800-829-1040 and initiate a Form W-2 complaint. The IRS will verify some information from your wife and send her employer AND her Form 4598 "Form W-2 or 1099 Not Received or Incorrect". This form will instruct the employer that they have not met their legal requirement to issue a wage statement by January 31st and that they must do so or face possible penalties.

The IRS will also send your wife Form 4852 which is a substitute form that she can use to file her tax return in the event her employer does not send her a statement. Hopefully your wife has her last paystub from 2007 and can use that to fill out Form 4852.

(What's a 1088?)

If you are an employee, you should receive Form W-2 from your employer. You will need the information from this form to prepare your return.

Your employer is required to provide or send Form W-2 to you no later than January 31, 2008. If it is mailed, you should allow adequate time to receive it before contacting your employer. If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. When you request IRS help, be prepared to provide the following information.

- Your name, address (including ZIP code), and phone number.

- Your SSN.

- Your dates of employment.

- Your employer's name, address (including ZIP code), and phone number.

what country uses a form 1088? I've never heard of that in the USA - report the employer to the tax authorities - she'll probably get fined

Jan.31 is the deadline for W-2's

Tax documents must be post marked by Jan. 31rst.