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respondent in the statutory notice, which properly takes into
account respondent’s adjustments.
4. Petitioners’ Other Arguments
a. Section 6050A
Section 6050A(a) provides, in pertinent part, that the
operator of a boat on which one or more individuals perform
services described in section 3121(b)(20) is required to submit
to the Secretary information regarding the identity of each
fishing boat worker if the worker receives a share of the
proceeds of the catch of fish, the amount so received, and any
cash remuneration described in section 3121(b)(20)(A).
Petitioners argue that the Forms 1099-MISC do not require
boat owners to report the percentage of each fishing boat
worker’s share of the proceeds, thereby preventing the boat
owners from satisfying the requirements of section 6050A.
Petitioners misread section 6050A. Although section 6050A(a)(2)
does require fishing boat owners to report the percentage of the
catch of fish if the worker receives a share of the actual fish,
all that section 6050A(a)(4) requires, if the fishing boat worker
receives a share of the proceeds from the catch, is that the
fishing boat owner report the amount of cash proceeds received by
the worker, not the percentage of the proceeds after sale of the
catch. There is no provision under section 6050A that precludes
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