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whether petitioner is liable, pursuant to section 1401,1 for
self-employment tax.
FINDINGS OF FACT
In 1998, petitioner was a full-time police officer for the
Tallahassee Police Department (TPD). During off-duty hours,
petitioner provided security services to Sprint United Management
Company, Moon Management, Inc., Tallahassee Mall Partners, Ltd.,
and Florida Institute of CPAs (off-duty employers). Each off-
duty employer decided when to hire petitioner, paid him to patrol
its premises to prevent disturbances and criminal activity, and
set his work schedule.
TPD required petitioner to obtain its permission prior to
accepting off-duty assignments. In addition, TPD determined
petitioner’s off-duty minimum pay rate, required him to wear his
uniform when working off-duty security assignments, prohibited
him from performing activities that were outside the scope of his
law enforcement functions, and required him to monitor his police
radio. TPD required petitioner to respond to criminal activity
at his off-duty site as if he were on-duty. When responding to
such incidents, petitioner was required to take direction from
police supervisors. On occasion, TPD required petitioner to
leave his off-duty assignment to respond to certain high priority
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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