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petitioner's request for $250,000 for 1989. Although petitioner
did not have authority to exceed the approved budget, he could
allocate approved budget funds as necessary.
The $250,000 budget for 1989 did not include petitioner's
$74,000 salary. His biweekly salary was based on a Government
schedule (the Foreign Service Schedule). Petitioner did not
receive any per diem in 1989.
Petitioner had the authority to hire and fire his staff
without FBO approval. He hired several workers who entered into
contracts with FBO and were paid by FBO.
PSC Provisions
Petitioner did not receive standard Government employee
benefits such as life insurance and retirement benefits under the
terms of his 1989 PSC. Rather, 5 percent of his compensation was
allocated for purchasing health insurance. Petitioner received home
leave,4 sick leave, and annual leave.
Department of State Directives and Memorandum
Two FBO directives required that personal service contractors
be treated as employees. The first directive, issued July 7, 1987,
refers to the Foreign Affairs Manual, which states that "a personal
service contractor is not eligible for the 'foreign earned income
exclusion'". The second, issued July 7, 1987 (and revised on
4 Home leave is a mandatory Department of State leave for
foreign service workers.
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