What information needs to be recorded to prove to the IRS that the money you have in a safety deposit box has already had taxes paid on it?
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Answer:
This is something like asking how you would need to prove that the money in your wallet is legally yours and has had applicable income tax paid on it. The presummption of innocence applies in this case. Unless there is some reason to think that you didn't pay your taxes, it will be presumed that you did, and that the money in your safety deposit box is legally yours.
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