Discussion:Is this fake or real IRS Memorandum?

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 +{{ForumReplyPost|UserID=SCCPA|Date=13 October 2009|Text=IRS personnel write informal memorandums to each other all the time. Generally, they are not released to the general public and if they are, a memorandum such as you describe would carry no precedent value at all. Nothing in the wording of your memorandum indicates it may not be legitimate.
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 +If you have an LA Police Officer client, you would need to disregard the memo and do your own research.}}

Revision as of 19:47, 13 October 2009

Discussion Forum Index --> Basic Tax Questions --> Is this fake or real IRS Memorandum?
Discussion Forum Index --> Tax Questions --> Is this fake or real IRS Memorandum?

Kathyt (talk|edits) said:

13 October 2009
I have a client that gave me this, it's being passed around by all the police officer's over here. I think it looks fake because it doesn't give anything to reference it to but what does this seem like to you? It says:

Internal Revenue Service Memorandum Date: May 10, 1990 To: Chiefs, Examination Branch I, II, III, PSP From: Chief, Quality Review Staff Subject: Self-Employment Tax Relative to "Detailed" Police Office

Then it goes on to say "In a First United States Tax Court Decision, William R Withers, for 1985, the court decided that details worked by Louisiana State Troopers will be considered as W-2 wages. "

Is there such thing as just a plain IRS Memorandum to Chiefs, Examination Branch and what does that mean if there is such a thing? It just looked like something somebody made up to me. But anyway it goes on to say that police officers should not have to pay SE tax on details that require them to wear their uniform & carry their weapons. Almost all of the cops that I do taxes for have some 1099's for this type of work. So I guess that leads to the second part of my question, is it subject to SE tax? I have always said yes because it is regular, continuous. The way it works is when a company wants to pay for security they will call the police department, they have a list of who wants extra work and they assign it to someone who signed up for extra work. The person can refuse the work or take it. If they take it, the company pays them directly and sends them a 1099. Any thoughts?

SCCPA (talk|edits) said:

13 October 2009
IRS personnel write informal memorandums to each other all the time. Generally, they are not released to the general public and if they are, a memorandum such as you describe would carry no precedent value at all. Nothing in the wording of your memorandum indicates it may not be legitimate.

If you have an LA Police Officer client, you would need to disregard the memo and do your own research.