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modified the date on which payment for attendant and nursing care
services would begin and held that petitioner would receive
payment for services rendered from September 19, 1981, and not
from 1980 as ordered by the magistrate.3
During the years in issue, petitioner received attendant and
nursing care payments at a rate of $2,218.67 per month from GM’s
insurance carrier, Healthcare Compare Corporation4 (Healthcare)
for a total of $26,624, $24,405,5 and $28,842 during 1994, 1995,
and 1996, respectively, pursuant to the Appellate Commissioner’s
order. During 1994, 1995, and 1996, petitioner received 12
payments, 11 payments, and 13 payments, respectively. All
payments received from Healthcare were made payable to petitioner
solely in her name.
In 1995, Healthcare began reporting the payments it made to
petitioner to the Internal Revenue Service (IRS) as “medical
payments” by issuing Form 1099 to petitioner. According to
petitioner, Healthcare’s reports to the IRS were inconsistent
with previous representations made by Healthcare’s predecessor
3 Baldwin v. GMC, 5 MIWCLR par. 1014 (Mich. Workers’
Comp. App. Commn., 1992).
4 Healthcare Compare Corp. is currently named First
Health.
5 Though the notice of deficiency for 1995 states that
Healthcare reported to the Internal Revenue Service payments to
petitioner of $24,705 for the 1995 taxable year, the parties
stipulated that petitioner received payments from Healthcare in
the amount of $24,405 in 1995.
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