- 5 - Decline in Petitioner’s Employment Relationship With PCI After retiring, Mr. Hoiland traveled extensively. While traveling, Mr. Hoiland called petitioner and threatened to fire her if she did not sleep with him when he returned. Petitioner feared that Mr. Hoiland, a recovering alcoholic, was drinking again, and she attributed his advances to a relapse. Petitioner called the personnel manager for PCI, who encouraged her to prepare and file a summary of her conversation with Mr. Hoiland. Mr. Hoiland apologized to petitioner when he returned from his vacation and explained that he had, indeed, been drinking. Petitioner’s relationship with Mr. Hoiland and PCI deteriorated rapidly after this exchange with Mr. Hoiland. Mr. Hoiland fired petitioner in September 2001. Petitioner informally asserted a claim against PCI for damages after PCI terminated her employment. Petitioner and PCI engaged in mediation to settle the claim. Petitioner, through her counsel, alleged that the $160,000 payment was a bonus during mediation. The mediation resulted in petitioner’s receiving a $100,000 settlement, of which $25,000 was allocated to back wages and $75,000 to general damages, attorney’s fees, and costs. Petitioner and PCI also waived all other claims against one another as part of their mediation agreement. The tax treatment of the mediation settlement is not in dispute.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008