- 6 -
activities were deposited. Petitioner generally paid each of its
nonofficer/nonsecurity guard workers $65 in cash a day for his or
her work in the gaming operation (exclusive of tips or Christmas
bonuses). Petitioner did not report any of these payments either
to the recipient (e.g., through a Form W-2, Wage and Tax
Statement) or to respondent. In addition to working for
petitioner in the gaming operation, many of the nonofficer/
nonsecurity guard workers also worked fulltime for employers
other than petitioner. At least one of the nonofficer/
nonsecurity guard workers traveled more than 20 miles to work in
the gaming operation.
Ohio law requires that a security guard be present during
the bingo games, and petitioner paid a security agency to furnish
a security guard to work at the bingo games while the games were
conducted. Petitioner also paid the security agency to furnish a
security guard to work with petitioner’s instant pull-tab ticket
workers when, and on the sites where, the instant pull-tab
tickets were sold. For the services of these security guards,
petitioner paid the security agency $7,776, $12,936, $9,908, and
$11,643 during 1992 through 1995, respectively.
Clausing was petitioner’s president and full-time
administrator from 1992 through 1995. He worked for petitioner
an average of 30 hours per week in 1992 and an average of 35
hours per week in 1993 through 1995. During 1992 through 1995,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011