CM-07-01-006JAN -09-2007 15:31 EMPLOYMENT TAX AUSTIN TX
TAX EXEMI'r AND
GOVERNMENT ENTITIES
DIVISION
Date: January 9, 2007
City of Round Rock
221 E. Main Street
Round Rock, TX 78664
Dear Taxpayer:
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
Washington, DC 20224
512 464 3045 P.02/10
Taxpayer Name:
City of Round Rock
Taxpayer Identification Number:
#74-6017485
Tax Form(s):
941
Tax Period(s):
2004 & 2005
Person to Contact:
Jo Ann S. Lacey
Employee Identification Number:
74-00178
Contact Telephone Number:
(512) 464-3609
Fax Number:
(512) 464-3520
I have enclosed the reports which includes Form 2504, 2504 -WC, 4666, 4668 (4) and a discrepancy report for
2004 and 2005. The Form 2504 -WC relates to the worker reclassification issues. The Form 2504 relates to the
uniform fringe benefit. Please sign and date Forms 2504 and 2504 -WC.
Please pay with 2 checks. The checks should be made out to the United States Treasury for $21,854.76 (2004)
and $21,646.40 (2005).
Please call me and let me know when I can pick-up the reports and checks this week.
Enclosures:
Form 2504, 2504 -WC, Form 4666, 4668(4)
Discrepancy Report
Publication 5
CVL- Cq- D1--D0e
Thank You,
alvn
Jo Ann S. Lacey
Internal Revenue Agent
Letter 3850 (5-2004)
Catalog Number 3$233N
01/09/2007 TUE 15:27 [TX/RX NO 6541] Cj001
JAN -09-2007 15:31
EMPLOYMENT TAX AUSTIN TX
Form 2504
(Rev. March 1992)
512 464 3045
Department of the Treasury • Internal Revenue Service
Agreement to Assessment and Collection
of Additional Tax and Acceptance of Overassessment
(Excise or Employment Tax)
Name, SSN or EIN, and address of taxpayer(s) (Number, street, city or town, State, ZIP Code)
City of Round Rock
221 E. Main Street
Round Rock, TX 78664
EIN: 74-6017485
P.03/10
Date received by internal
Revenue Servlce
Tax Period Ended
Return Form
Number
Additional Tax and Penalties
Kind of Tax and Internal
Revenue Code Section
Amount of Tax
Penalty
December 31, 2004
941
December 31, 2005
941
FICA & IT W/H IRC SECTIONS 3101,
3111,&3402
FICA & IT W/H IRC SECTIONS 3101,
3111. & 3402
$4,887.44
-0-
55,069.00
-0-
Total
Decree
59,948.44
50.00
Tax Period Ended
Return Form
Number
Kind of Tax and Internal
Revenue Code Section
Amount of Tax
Penalty
Total
so.00
$0.00
I consent to the immediate assessment and collection of any additional tax and penalties and accept any overassessment
(decrease in tax andpenaltiesj shown above, plus any interest provided by law.
By:
James R muse) P. E
Date
x 91 taiaao ri
Date
Note:
If you consent to the assessment of the amounts shown in this
agreement, your signature will expedite our adjustment to your
account. Your consent will not prevent you from filing a claim
for refund (after you have paid the tax) if you later believe you are
entitled to a refund. It will not prevent us from later determining,
if necessary, that you owe addltIonal tax; nor extend the time
provided by law for either action,
Who Must Sign
If you are making this agreement for a partnership, all partners
must sign.
Ttt
Date
rablitgr
However, one partner may sign with appropriate evidence
of authorization to act for the partnership.
For a corporation, enter the name of the corporation followed
by the signature and title of the officer(s) authorized to sign.
For an agent or attorney acting under a power of attorney, a
power of attorney must be sent with this form if not
previously filed.
Catalog Number 21775K
Form 2504 (Rev. 03-1992)
01/09/2007 TUE 15:27 [TX/RX NO 6541] 0 002
JAN -09-2007 15:32 EMPLOYMENT TAX AUSTIN TX
Form 2504 -WC
(1-2002)
512 464 3045
Department of the Treasury - internal Revenue Service
Agreement to Assessment and Collection of Additional Tax and
Acceptance of Overassessment in Worker Classification Cases
(Employment Tax)
Name, SSN or EIN, and addreaa o! taxpayer(s) (Number, street, city or town, State, ZIP Code)
City of Round Rock
221 E. Main Street
Round Rock, TX 78664
EIN: 74-6017485
P.04/10
Date received by Internal
Revenue S4rvice
Tax Period Ended
Return Form
Number
Kind of Tax and Internal
Revenue Code Section
.......
.'vv
Amount of Tax
Penalty
December 31, 2004
941
FICA & IT W!H IRC SECTIONS 3101.
3111, & 3402
$18 967 32
-0-
December 31, 2005
941
FICA & IT W!H IRC SECTIONS 3101,
3111, & 3402
516,587 40
-0-
Total
50.00
50.00
Total
533,554.72
50.00
Decreases
Tax Period Ended
I consent to the tmme.la.
Retum Form
Number
Kind of Tax and Internal
Revenue Code Section
Amount of Tex
Penalty
Total
50.00
50.00
e assessment and collection of any additional tax and penalties and accept any overassessment
(decrease in tax and penalties) shown above, plus any interest provided by law. I understand that by signing this agreement, I
am waivin• the restrictions on assessment rovided in section 7436(d) and 6213(a) of the Internal Revenue Code of 1986.
By:
Note:
If you consent to the assessment of the amounts shown In this
agreement, your signature will expedite Our adjustment to your
account. Your consent will not prevent you from filing a claim
for refund (after you have paid the tax) if you later believe you are
entitled to a refund. It will not prevent us from later determining,
if necessary, that you owe additional tax; nor extend the time
provided by law for either action.
Who Must Sign
If you are making this agreement for a partnership, all partners
must sign.
Ttile
e3+j nanoepti
Date /al
Date
Date
However, one partner may sign with appropriate evidence
of authorization to act for the partnership.
For a corporation, enter the name of the Corporation followed
by the signature and title of the officer(s) authorized to sign.
For an agent or attorney acting under a power of attorney, a
power of attorney must be sent with this form if not
previously filed.
Catalog Number 33202Q
Form 25044WC (1.2002)
01/09/2007 TUE 15:27 [TX/RX NO 6541] 2003
JAN -09-2007 15:37
EMPLOYMENT TAX AUSTIN TX 512 464 3045 P.05/10
Form 4666
(Rev, Kebrugy 19 4)
Name and Address of Employer
City of Round Rock
221 E. Main Street
Round Rock, TX 78664
Department of the Treasury - Internal Revenue Service
Summary of Employment Tax Examination
Employer Identification Number
74-6017485
Date of Report
1/9/2007
Type of Report
Delinquent tax
0 (Return not filed) 0 (Return filed)
Increase (Decrease) In Tax
Agreed anis report IS subloct to Review end you wal be notined by the
Area Olrecter when It is accaptod)
❑ Una reed
Following is a summary of the results of mry examination of your returns as shown on the attached papas of this report
a
b
Tax and Penalties
f
Calendar
Year
Return Form Number
c
d
e
Delinquent Tax. Increase
(Decrease) in Tax
Penalty
Page number of
Report
n
SeCction
Amount
Totalde
2004
941 _
21,854.76
21,854.76
2005
941
21,646.40
21,646.40
Total WO
43,501.16
., ,..
43,501.16
.e t�%;,:.4,.:1
. ,
ormatlon
The examination of your employment tax returns as reflected on this Agreement included an examination for employment
tax purposes of whether Municipal Judges, Sports Officials and Recreational Staff (identified in the audit) should be treated
as employees of the taxpayer. Section 530 of the Revenue Act of 1978 as amendend by Section 1122 of the Small
Business Job Protection Act of 1996 provides that taxpayers may rely on a prior audit commenced after December 31,
1996, when the audit included an examination for employment tax purposes of whether the individual involved (or any
individual holding a positon substantially similar to the position held by the individual involved) should be treated as an
employee of the taxpayer. Based upon this examination, you may rely only on the audit of Recreational Staff (identified in
the audit) for purposes of the prior audit safe haven for stisfying the reasonable basis requirement of Section 530,
NOTE: Because you have a 218 Agreement, Section 530 does not apply to social security and Medicare taxes.
Eramining Ot* g *return
Jo Ann S. Lacey
Cat. No. 41874S
r 144-1
Plena
FSLG - Gulf Coast
Form 4666 (Rev. 02-1994)
01/09/2007 TUE 15:32 [TX/RX NO 6542] [002
JAN -09-2007 15:37
EMPLOYMENT TAX AUSTIN TX
512 464 3045 P.06/10
Page of Pages
Form 4668
(Rev. Apra 1994
Department of the Treasury - Internal Revenue Service
Employment Tax Examination Changes Report
Return Form number
941
Name and Address of Employer
City of Round Rock
221 E. Main Street
Round Rock, TX 78684
Employer Identification number
74-6017485
Calendar year
2004
Total tax plus penalty, or (decrease) in tax
$16,967.32
Last quarter of this
examination
12/31/04
Examination discussed with (Name and title)
Cindy Demers - Finance Director
• Agreed
(Subject to acceptance of
Redass. - Judge & Sports
the Area Director)
Officials
Worker
■ Unagreed
IRS Ref,
(a)
Applicable
Rate
(b)
1st
Quarter
(c)
2nd
Quarter
(d)
3rd
Quarter
(e)
4th
Quarter
1 . Social security and Medicare wage adjustment subject to tax
under IRC 3101 and 3111
004
12.40%
073
2.90%
2 _ Social security and Medicare wage adjustment subject to tax
under IRC 3509(8)
079
7.44%
39,717.50
39,717.50
39,717.50
39,717.50
079
1.74%
39,717.50
39,717.50
39,717.50
39,717,50
3 , Social security and Medicare wage adjustment subject to tax
under IRC 3509(b)
g79
8.68%
079
2.03%
4 , Social security and Medicare tip adjustment subject to tax
under IRC 3101 and 3111
005
6.20%
073
1.45%
5 , Income withholding wage adjustment subject to tax under
section 3402
079
28.00%
1.50%
39,717.50
39,717.50
39,717.50
39,717.501
6 , Income withholding wage adjustment subject to tax under
section 3509
3.00%
7 , Payments subject to backup withholding under
IRC 3406
31.00%
a , Adjustment to social security tax and
Medicare tax
185
9 . Adjustment to income tax withholding
184
10 . Total social security and Medicare tax
(lines 1, 2, 3.4 x rates) plus/minus Line 8
007
3,646.07
3,646.07
3,646.07
3.646.07
11 , Total Income tax withholding
(line 5, 6 x rate) plus/minus Line 9
003
595.76
595.76
595.76
595.76
12 , Total backup withholding
(line 7 x rate) - applies to Form 945 only
008
13 . Delinquent tax increase (decrease) in tax (Lines 10 and 11)
or backup withholding (Line 12)
4,241.83
4,241.83
4,241.83
4241.83
14 . Penalty code section 6651
15 . Penalty code section 6656
16 . Penalty code section
17 . Maximum tax available for abatement under IRC 3402(d)
Under IRC sections 6051 and 6071 and the regulations under those sections, you are required to furnish W -2c (Statement of Corrected Income
Tax Amounts) on or before the last day of 4 y_31.2007 to each of the ..employees whose wages are adjusted by this report.
Also, you are required to file the original of these statements with Form W -3c (Transmittal of Corrected Income and Tax Statements) by the last
day of February 28,2007, IRC 6721 and 6722 provide penalties for failure to file and failure to furnish these statements by the required dates.
Please file these statements with:
Jo Ann S. Lacey
Fon» 4668 (Rev. 04-1994;
TE/GE Support & Processing
1100 Commerce Mail Code 49800AL
Dallas, TX 75242
7252 IFSLG - Gulf Coast
1/9/2007
Cat. No. $3`275Z Department of the Treasury - Internal Revenue Service
01/09/2007 TUE 15:32 [TX/RX NO 6542] j003
JAN -09-2007 15:38
EMPLOYMENT TAX AUSTIN TX
512 464 3045 P.07/10
Page of Pages
Form 4668
(Rev.Aprl1984
• Department of the Treasury - Internal Revenue Service
Employment Tax Examination Changes Report
Return Form number
941
Name and Address of Employer
City of Round Rock
221 E. Main Street
Round Rock, TX 78664
Employer Identification number
74-8017485
Calendar year
2005
Total tax plus penalty, or (decrease) In tax
818,587.40
Last quarter of this
examination
12/31/05
Examination discussed with (Name and title)
Cindy Demers - Finance Director
0 Agreed (Subject to acceptance of the Area Director)
Worker Reciass. - Judge & Sports Officials
■ Unagreed
IRS Ref.
(a)
Applicable
Rate
(b)
1st
Quarter
(c)
2nd
Quarter
(d)
3rd
Quarter
(e)
4th
Quarter
1 , Social security and Medicare wage adjustment subject to tax
under IRC 3101 and 3111
004
12.40%
073
2.90%
2 . Social security and Medicare wage adjustment subject 20 tax
under IRC 3509(a)
079
7.44%
38,828.25
38.82825
38,828.25
38,828.25
079
1.74%
38,828.25
38,828.25
38,828.25
38,828.25
3 . Social security and Medicare wage adjustment subject to tax
under IRC 3509(b)
079
8.58%
079
2.03%
4 , Social security and Medicare tip adjustment subject to tax
under IRC 3101 and 3111
005
6.20%
073
1.45%
5 , income withholding wage adjustment subject to tax under
section 3402
28.00%
6 , Income withholding wage adjustment subject to tax under
section 3509
079
1.50%
38,828.25
38,828.25
38,828.25
38,828.25
3.00%
7 • Payments subject to backup withholding under
IRC 3406
31.000
8 . Adjustment to social security tax and
Medicare tax
185
9 . Adjustment to income tax withholding
184
10 • Total social security and Medicare tax
(lines 1, 2, 3, 4 x rates) plus/minus Line 8
007
3,564.43
3,564,43
3,564.43
3,564.43
11 , Total Income tax withholding
(line 5, 6 x rate) plus/minus Line 9
003
582.42
562.42
582.42
582.42
12 . Total backup withholding
(line 7 x rate) - applies to Form 945 only
008
13 . Delinquent tax increase (decrease) in tax (Lines 10 and 11)
or backup withholdingSline 12)
4145 85
4,146.85
4.146.85
4146.85
14 . Penalty code section 6651
15 . Penalty code section 6656
16 . Penalty code section
17 , Maximum tax available for abatement under IRC 3402(d)
Under IRC sections 6051 and 6071 and the regulations under those sections, you are required to furnish W -2c (Statement of Corrected Income
Tax Amounts) on or before the last day ofJanuaT31 2007 to each of the Q employees whose wages are adjusted by this report
Also, you are required to file the original of these statements with Form W -3c (Transmittal of Corrected Income and Tax Statements) by the last
day of February 88 2007, IRC 6721 and 6722 provide penalties for failure to file and failure to furnish these statements by the required dates.
Please file these statements with;
TE/GE Support & Processing
1100 Commerce Mail Code 4980DAL
Dallas, TX 75242
Est, . tu,e
Jo Ann S. Lacey
Form 4868 (Rev. 04.19941
Cat. No. 3275Z
Group Number
ObArka
e
7252 FSLG - Gulf Coast 1/9/2007
Department of the Treasury - Internal Revenue Service
01/09/2007 TUE 15:32 [TX/RX NO 6542] 2004
JAN -09-2007 15:38
EMPLOYMENT TAX AUSTIN TX
512 464 3045 P.08/10
Page of Pastes
Form 4668
(Rev. April 1994
Department of the Treasury --Internal Revenue Service
Employment Tax Examination Changes Report
Retum Form number
941
Name and Address of Employer
City of Round Rock
221 E. Main Street
Round Rock, TX 75664
Employer Identification number
74-6017485
Calendar year
2004
Total tax plus penalty, or (decrease) in tax
$4,887.44
Last quarter of this
examination
12/31/04
Examination discussed with (Name and title)
Cindy Demers - Finance Director
J Agreed (Subject to acceptance of
Uniforms
0 Unagreed
the Area Director)
IRS Ref.
(a)
Applicable
Rate
(b)
lat
Quarter
' (c)
2nd
Quarter
(d)
3rd
Quarter
(e)
4th
Quarter
1 , Social security and Medicare wage adjustment subject to tax
under IRC 3101 and 3111
004
12,40%
5,116.75
5,116,75
5,116.75
5.116.75
073
2.90%
5,116.75
5,116.75
5,116.75
5,116.75
2 , Social security and Medicare wage adjustment subject to tax
under IRC 3509(a)
07g
7.44%
079
1.74%
3 , Social security and Medicare wage adjustment subject to tax
under IRC 3509(b)
Q79
8.680A,
079
2.03%
4 , Social security and Medicare tip adjustment subject to tax
under IRC 3101 and 3111
005
6.20%
073
1.45%
5 , Income withholding wage adjustment subject to tax under
section 3402
Actual
8.58%
5,116.75
5,116.75
5,118.75
5,116.75
6 , Income withholding wage adjustment subject to tax under
section 3509
079
1,50%
3.00%
7 . Payments subject to backup withholding under
IRC 3406
31.00%
30.50%
8 , Adjustment to social security tax and
Medicare tax
185
9 . Adjustment to income tax withholding
184
10 . Total social security and Medicare tax
(lines 1, 2, 3, 4 x rates) plus/minus Line 8
007
782.86
782.86
782.86
782.86
11 . Total Inoome tax withholding
(line 5, 6 x rate) plus/minus Line 9
003
439.00
439,00
439.00
439.00
12 . Tota) backup withholding
(line 7 x rate) - applies to Form 945 only
008
13 . Delinquent tax increase (decrease) in tax (Lines'10 and 11)
or backup withholding (Line 12)
1,221,86
1221 86
1221 86
1221 86
14 . Penalty code section 6651
15 . Penalty code section 6656
16 . Penalty code section
17 . Maximum tax available for abatement under IRC 3402(d)
439.00
439.00
439,00
439.00
Under IRC sections 6051 and 6071 and the regulations under those sections, you are required to fumish W -2c (Statement of Corrected Income
Tax Amounts) on or before the last day of January 31 2007 to each of the Q employees whose wages are adjusted by this report.
Also, you are required to file the original of these statements with Form W -3c (Transmittal of Corrected Income and Tax Statements) by the last
day of february 28, 2097. IRC 6721 and 6722 provide penalties for failure to The and failure to furnish these statements by the required dates.
Please file these statements with;
Examiners *ONO"
Jo Ann S. Lacey ..,
Form 4668 (Rev. 04-1994;
TE/GE Support & Processing
1100 Commerce Mail Code 4980DAL
Dallas, TX 75242
V w
7252 FSLG -Gulf Coast 1/9/2007
Group Number
District
Date
Cat. o. 23275Z Department of the Treasury - interval Revenue Service
01/09/2007 TUE 15:32 [TX/RX NO 6542] 1005
JAN -09-2007 15:39
EMPLOYMENT TAX AUSTIN TX
512 464 3045 P.09/10
Page of Passes
Form 4668
(Rev. Apel 1994
Department of the Treasury - Intemal Revenue Service
Employment Tax Examination Changes Report
Return Form number
941
Name and Address of Employer
City of Round Rock
Employer Identification number
74-6017485
Calendar year �.
2005
221 E. Main Street
Round Rock, TX 78664
Total tax plus penalty, or (decrease) in tax
$5,059.00
Last quarter of this
examination
12/31/05
Examination discussed with (Name and title)
Cindy Demers - Finance Director
!J Agreed (Subject to acceptance of
Uniforms
0 Unagreed
the Area Director)
•
IRS Ref.
(a)
Applicable
Rate
(b)
1st
Quarter
(c)
2nd
Quarter
(d)
3rd
Quarter
(e)
4th
Quarter
1 , Social security and Medicare wage adjustment subject to tax
004
12.40%
5,296.25
5,296.25
5,296.25
5,296.25
under IRC 3101 and 3111
073
2.90%
5,296.25
5,296.25
5,296.25
5,296,25
2 . Social security and Medicare wage adjustment subject to tax
079
7.44%
under IRC 3509(a)
079
1.74%
3 , Social security and Medicare wage adjustment subject to tax
079
8.68%
under IRC 3509(b)
079
2.03%
4 . Social security and Medicare tip adjustment subject to tax
005
6.20%
under IRC 3101 and 3111
073
1.45%
.
5 . Income withholding wage adjustment subject to tax under
section 3402
Actual
8.58%
529625
5.296.25
5,286.25
5,29625
6 , Income withholding wage adjustment subject to tax under
1.50%
section 3509
079
3.00%
7 , Payments subject to backup withholding under
31,00%
IRC 3406
30.50%
8 , Adjustment to social security tax and
Medicare tax
185
9 . Adjustment to income tax withholdin.
184
10 . Total social security and Medicare tax
(tines 1, 2, 3, 4 x rates) plus/minus Line 8
007
810.33
810.33
810.33
810.33
11 , Total Income tax withholding
(line 5, 6 x rate) plus/minus Line 9
003
454.42
454,42
454.42
454,42
12 , Total backup withholding
(line 7 x rate) - applies to Form 945 only
008
13 . Delinquent tax increase (decrease) in tax (Lines 10 and 11)
or backup withholding (Line 12)
1,264,75
1,264.75
1,264.75
1,264.75
14 . Penalty code section 6651
15 . Penalty code section 6656
16 . Penalty code section
17 . Maximum tax available for abatement under IRC 3402(d)
454.42
454.42
454,42
454.42
under lRG sections 6051 and 6071 and the regulations under those sections, you are required to furnish W -2c (Statement of Corrected Income
Tax Amounts) on or before the last day of January $1.2007 to each of the Q employees whose wages are adjusted by
Also, you are required to file the original of these statements with Form W -3c (Transmittal of Corrected Income and Tax Statements) by the last
day of February 28. 2007. IRC 6721 and 6722 provide penalties for failure to file and failure to furnish these
E,unN'./. signal".
Jo Ann S. Lacey
q
Form 4668 (Rev. 04-1eea;
TE/GE Support & Processing
1100 Commerce Mail Code 4980DAL
Dallas, TX 75242
Num
Group b.,
nue
kms..
Ca . o. 23275Z Department of the Treasury - Internal Revenue Service
7252
FSLG - Gulf Coast
1/9/2007
01/09/2007 TUE 15:32 [TX/RX NO 6542] (j006
JAN -18-2007 12:26
EMPLOYMENT TAX AUSTIN TX 512 464 3045 P.02
CITY OF ROUND ROCK
DISCREPANCY REPORT
(Amended 1/11/07)
1. Meal Reimbursements for ' ay. Trips:
Employees were reimbursed for meals incurred for day trips to a business meetings/
conferences. The amounts were not included in the employees' wages.
The Taxpayer was unaware of the provisions of Internal Revenue Code Section (IRC §) 162(a)
(2). In order for a reimbursement of an expense for business travel to be excludable from
income, including meals, a Taxpayer must travel "away from home' in the pursuit of business on
a temporary basis. The Supreme Courtin U.S. vs. Correll has interpreted "away from home" to
require a Taxpayer to travel overnight or long enough to require substantial sleep or rest.
Therefore, merely working overtime or at a great distance does not justify receiving excludable
reimbursements for travel expenses if the taxpayer returns home without spending the night or
stopping for substantial sleep or rest.
No adjustment was made but it was recommended that the Taxpayer include the reimbursements
for meals incurred on business day trips in wages or stop the reimbursements of day meats. The
Taxpayer has agreed to the recommendations.
2. Cash Awards
Some employees received de minimums cash awards.
Generally, the value of an award or prize is given by an employer is taxable to an employee as a
wage, included on the Form W-2 and subject of Federal income tax withholding, social security
and Medicare per IRC §74(a) and §3121(a)(20).
No adjustment was made but it was recommended that the Taxpayer include the awards in the
employees' wages. The Taxpayer has agreed to the recommendation.
3. Police Officers
•
Police officers were paid as independent contractors by certain third -parties for security services
provided at sporting events or large social functions. In most cases, the police officers received a
Form 1099 from the third -parties. The police officers were using the uniforms. vehicles and
equipment belonging to the Taxpayer. In effect, they were representing the Taxpayer. For small
events, the third -parties paid the Taxpayer directly.
It was determined that no adjustment would be made at this time regarding this issue. However,
it is the government's position that the third -parties pay the Taxpayer directly and that the
Taxpayer include the amounts in the police officers' wages. The Taxpayer has agreed to review
the issue and to comply with the Internal Revenue Code and Internal Revenue Service guidelines
relating to employee relationship_
TOTAL P.02
01/18/2007 THU 12:22 [TX/RX NO 6579] 11002
DATE: January 19, 2007
SUBJECT: City Manager Approval
ITEM: To have the City Manager sign the settlement of the IRS audit
for tax years 2004 & 2005.
Department: Finance Department
Staff Person: Cindy Demers, Director of Finance
Justification: Settlement of audit by the IRS for tax years 2004 & 2005
Funding:
Cost: $43,501.16
Source of funds: General & Utility Funds
Background Information: The IRS has been conducting an audit since
March 2006 of the City's 941 and 1099 tax
accounting. The City and the IRS have agreed
to this settlement of issues related to this
audit. The total due for 2004 is $21,854.76
and the total due for 2005 is $21,646.40.
Updated 3-10-05