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(Mrs. Vogt) continued her employment in the legal department of a
local hospital.
In 1991, IHSS determined that NV was entitled to receive
State assistance to pay for required nonmedical care. Mr. Vogt
provided that care and, in accordance with the requirements of
the State agency, submitted bimonthly time sheets to IHSS
certifying the number of hours he furnished services to his son.
Mr. Vogt noted on all bimonthly time sheets submitted to IHSS the
number of hours he actually worked exceeded the number of hours
he was authorized to work. Bimonthly checks were issued by IHSS
to petitioner after the submission of his time sheets.
Petitioner received $14,982.22 during 2001 from IHSS for such
services provided to his son.
When Mr. Vogt first began receiving checks from IHSS, he
noticed there were no income taxes withheld. He contacted the
State of California and was directed to a State auditor who
assured Mr. Vogt that the payments to him did not constitute
gross income. Mr. Vogt also questioned an IHSS social worker who
visited the home periodically and was also assured that payments
to families for care provided by parents to a minor child in the
home did not constitute gross income. Petitioners relied on this
advice even though the payments listed Mr. Vogt as an employee
and his son, NV, as his employer. In addition, the IRS examined
petitioners’ 1991 Federal income tax return as to whether the
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Last modified: May 25, 2011