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it so decided, would fire the petitioner. Petitioner could carry
out his duties as he saw fit in any given situation, as long as
he did not violate any of the rules in the manual.
In the manual, there are also rules regarding income from
off-duty employment. The manual clearly states that financial
arrangements are between the officer and the employer and that
all officers must be paid on an individual basis by the employer.
Petitioner did not negotiate the amount of pay with either the
school district or the housing authority. However, when
petitioner accepted employment, he knew what the pay rate was.
Petitioner received his pay from both entities in the form of
checks made out to him personally. The checks from the school
district were mailed to petitioner at his house.
Neither the school district nor the housing authority
reported to the Department the amounts earned by petitioner. The
housing authority and the school district considered petitioner
an independent contractor, and each issued petitioner a Form 1099
which reflected that no income taxes were withheld from
petitioner's earnings.
Petitioner's on-duty salary, paid by the City of Fort Worth,
was reported on a Form W-2, had Federal income taxes and Medicare
tax withheld, and was used in the computation of retirement
benefits. The off-duty payments were not included in
petitioner's pay from the Department for any purpose.
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Last modified: May 25, 2011