Damon C. Cicciari - Page 2

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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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