- 31 -
sent to the trucking company client that leased such driver-
employee from TLC documents entitled “Statement” (account state-
ment), “Invoice” (account invoice), and “Precheck report”
(precheck report). The account statement showed the most recent
debits and credits to each trucking company client’s account and
any credit or balance due on that account.26 The account invoice
showed TLC’s total expenses for each payroll period for all the
driver-employees whom it leased to a trucking company client.27
The precheck report showed for each driver-employee for each
payroll period his or her gross wages, any per diem amounts,
Federal and State income taxes withheld and paid, the driver-
employee’s share of employment taxes paid, payroll deductions for
employee benefits, and net wages.
During the taxable years 1993, 1994, 1995, 1996, and 1997,
TLC paid its driver-employees per diem amounts totaling
$4,841,563, $7,111,060, $8,617,378, $9,934,172, and $10,178,691,
respectively.
26In some instances the account statements covered the two
most recent payroll periods, while in other instances the account
statements covered the three most recent payroll periods.
27Each account invoice showed TLC’s expenses for a payroll
period including, inter alia, the total amount of gross wages and
the total amount of any per diem amounts that TLC paid to all the
driver-employees whom TLC leased to a trucking company client,
the total amount of advances that a trucking company client paid
to the driver-employees whom TLC leased to it, and the total
amounts that TLC paid for health insurance for which the trucking
company client reimbursed TLC.
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NextLast modified: May 25, 2011