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Intervenor is currently a legal secretary with a private law
firm. During the year in issue, intervenor’s primary employment
was as a court reporter for the Superior Court of the State of
North Carolina. As compensation for this employment, intervenor
earned both wages and nonemployee compensation. The wages she
earned in 1998, totaling $27,302, were reported on a Form W-2,
Wage and Tax Statement. In addition to these wages, intervenor
received nonemployee compensation from the State as well as from
private attorneys in connection with her preparation of
transcripts. The State paid her $14,399.85 during 1998 and
reported this amount on a Form 1099-MISC, Miscellaneous Income.
One law firm paid her $2,595 and another law firm paid her $805;
both of these amounts were also reported on Forms 1099-MISC.
Finally, various attorneys paid her amounts totaling $2,494 which
were not reported on any form. No Federal income taxes were
withheld from the nonemployee compensation which the State paid
to intervenor.
Petitioner and intervenor were married in 1990, they
separated in 1996, and they reconciled in October 1998. During
1998, the year in issue, petitioner resided with intervenor from
October through December. They separated permanently in February
2000, and they were divorced pursuant to a May 11, 2001, order by
the General Court of Justice, District Court Division, Wake
County, North Carolina. As the result of a settlement
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