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premises before closing time, then that employee recorded the
time at which he or she left. If an employee worked until
closing time, then a pit boss entered the time the CIPAA Casino
closed as the time the employee’s shift ended. The CIPAA
Casino’s Tuesday sessions closed at 11:00 p.m.; the Saturday
sessions closed at 2:00 a.m. Sunday morning.
The CIPAA Casino paid its employees an hourly amount for
their services even though the CIPAA Casino management and staff,
including dealers, understood that Maryland gaming laws expressly
prohibited the practice. During the years in issue, pit bosses
and dealers earned compensation of $12 and $10 per hour,
respectively. The CIPAA Casino paid this compensation to its
employees in cash on a weekly basis. Beginning about July of
1993, the CIPAA Casino began to pay its employees by check
instead of cash.
CIPAA Casino employees did not complete Forms W-4, and the
CIPAA Casino did not withhold Social Security taxes or income
taxes, in 1991 and 1992 from any of the compensation it paid to
its employees. The CIPAA Casino recorded the amount of
compensation its employees received in 1991 and 1992 on
individual affidavits executed by each employee. The CIPAA
Casino issued Forms W-2 to its employees for the first time for
1993.
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Last modified: May 25, 2011