-8- responsible for designating whether a Form 1099 should be issued for various payments by the College. Ms. Grega noticed that the payments Mr. Marzullo received had not been designated as requiring issuance of a Form 1099. She met with the business office manager and the person responsible for payroll to discuss the matter. Shortly after the meeting, Mr. Marzullo telephoned Ms. Grega and asked why she was inquiring about the payments. Ms. Grega testified: It seemed fairly obvious why I was doing it; I mean, those were the procedures that we had to follow. I explained again what I was trying to do and asked him if there was anyone at the college who met these criteria such that something should be reported for them, and he said, no, I should not worry about that, that there were no other benefits, no fringe benefits, no other compensation to report. * * * He seemed upset with me. Mr. Marzullo was Ms. Grega's supervisor. She issued the College's tax information to the IRS for 1988 and certified its accuracy, as he instructed her to do. She was concerned, however, about the omission of the payments to Mr. Marzullo, and in this regard, spoke with Ms. Carapico, the College's staff accountant, in March 1989. Ms. Carapico believed the payments should be reported to the IRS. Ms. Grega and Ms. Carapico then took the matter up with Sister Feeley. Sister Feeley instructed Mr. Marzullo to terminate the bifurcated salary arrangement in 1986 because no other employee was being paid in that manner. Moreover, another chief officer had just been hired, and Sister Feeley wanted both Mr. Marzullo and thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011