More than a few of my clients have signed up for e-delivery of 1099-R's and brokerage statements inadvertently, (so they claim) and then come to the tax appointment with there bank interest and social security 1099 and hand it over as proud as can be that they have all their tax documents.

One recent client argued that she did not receive a $158,000 distribution that was reported on her 1099-R, As she went on and on about how adamant she was that she did not receive it, she pulled out her checkbook, fingers flying through the check register and stated very comely, "oh their it is"!!!!