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annual salary.5 Neither the United States nor any of its
individual agencies were contacted or made a part of the
settlement process between Mr. Broedel and SUNY.
In 1994, Mr. Broedel received two equal payments of
$29,186.25 from SUNY as required by paragraph 2 of the consent
award. The first payment was dated March 28, 1994, and the
second payment was dated June 8, 1994. In February of 1995, Mr.
Broedel received a Form 1099-MISC, Miscellaneous Income, from the
State of New York reflecting nonemployee compensation for 1994 of
$29,186.25.
A dispute arose over whether Mr. Broedel was paid the proper
amount under paragraph 2 of the settlement agreement. Mr.
Broedel argued that the amount was supposed to be “tax free” and
that the State of New York had improperly coded one of the two
payments required under the settlement agreement, resulting in
the issuance of a Form 1099-MISC to Mr. Broedel. On August 2,
1995, Mr. Babiskin issued a Supplemental Opinion and Award No. 2
which addressed this dispute.6 The relevant portions of the
opinion provided:
5The parties agree that the amount of $58,372.50 represents
one and one-half times Mr. Broedel’s annual salary. The form and
taxability of the portion of the settlement award attributable to
backpay and attendant benefits are not at issue.
6On Dec. 19, 1994, Mr. Babiskin issued a Supplemental
Opinion and Award addressing an issue not relevant to this
proceeding.
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