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Federal or State income tax withholding was ever shown on the
settlement reports that petitioner received from ECI.
For each year in issue, ECI submitted to respondent and to
petitioner Forms 1099-MISC, Miscellaneous Income, reflecting for
each year petitioner’s cumulative gross earnings that ECI had
reflected on the settlement reports for each year and not
reflecting earnings petitioner received for training truck
drivers.
None of the earnings petitioner received from ECI were
reported to respondent on a Form W-2, Wage and Tax Statement.
CCI did not submit to respondent or to petitioner Forms 1099
relating to petitioner’s compensation for oversight of CCI
vehicles.
For the years in issue, petitioner’s annual gross earnings
from driving trucks as reflected on the Forms 1099 ECI submitted,
the amounts deducted by ECI and remitted to CCI for truck lease
payments, and the difference between the two are as follows:
Year Gross Earnings Truck Lease Payments Difference
1999 $49,814 $25,900 $22,914
2000 97,984 52,911 45,073
2001 85,163 46,029 39,134
2002 84,667 45,961 38,706
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Last modified: March 27, 2008