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Internal Revenue Service ‘3B/SE, Compliance BIRSC, $$-8 Unit December 12, 2007 Mariyam Akmal 2020 So. 220th St, C80 Federal Way, WA 98003-5495 999 Department of the Treasury 40 Lakemant Road Newport, VT 05855-1885 Form: 88-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding Person to Contact: Marybeth Torosian 03-0469 ‘Telephone Number: 802-751-4432 Faosimlle Number: 802-751-4454/4455, Reter Reply to: Case # 55472 Dear Ms. Akmal: ||am following up on your request for a determination of your employment status ‘concerning your 2005 services for Teksystems, Inc. Ihave completed an initial reviow of your case and wish to bring the following information to your attention for your consideration. Itis our policy (Revenue Procedure 2007-1, Saction 8.06) to inform taxpayers, who initlate a determination request, of a potentially adverse effect resulting from the determination, and to allow the taxpayer to withdraw the request. A potentially adverse effect could consist of not getting the determination you desire, or having additional tax liability caused by the determination you desire. In your case, my initial review of your work relationship leads me to tentatively conclude ‘that you were an employee. You indicated that you were looking for a different finding, ‘90 this is considered an adverse effect. Thereldre, you have the option of withdrawing your request for @ determination to avoid having the adverse decision finalized in writing. Call me at the number shown above if you have any questions. Please call, write, or fax me with your decision by 12/21/2007or | will be obligated to continue processing your request for a determination, Marybeth Torosian 03-00468 Employment Tax Technician Letter 3741 (CG) (Rev. 12-2007) Catsiog Kubo" 22646" December 28, 2007 Ms, Marybeth Torosian, Employment Tax Technician Intemal Revenue Service - Department of the Treasury 40 Lakemont Road Newport, VT 035855-1555 Re: Initial SS-8 Filing Determination Dear Ms. Torosian, This letter i in follow-up to our telephone conversation last week in which you indicated that your initial review of the work relationship referenced in my filing indicates that I ‘was an employee of TekSystems and not an independent contractor. In your letter dated December 12, 2007 which I didn’t yet have in my possession at the time we spoke on the telephone, you state that the IRS considers a finding different than that asked for by the requestor per the SS-8 filing, an adverse effect and wrote that you're giving me the option of withdrawing my request. As [indicated to you during our conversation, a determination that I was an employee of TekSystems from the period of May 8, 2005 to my date of discharge on June 29, 2005 ‘would be erroneous for the following reasons: 1 While it is true that I was initially employed by TekSystems as @ W-2 employee, it was only at the suggestion of my TekSystems recruiter Brian Vivaldi that I did so. Mr. Vivaldi indicated that it would be a way for me to begin work immediately while waiting for the paperwork for the corp-to-corp between Acgis & TekSystems to be approved. It was never intended by TekSystems or myself that I would be working on the project as a TekSystems W-2 employee except while Aegis’s paperwork was being processed and I only accepted the project in the first place because TekSystems agreed to allow me to work on a corp-to-corp basis through Aegis IT Solutions. This is evident by the paperwork & email communication back- ‘and-forth between the two of us discussing this, Proof/Documentation: i. Email dated 4/27/05 from Victoria Granai of TekSystems in which the requirements for a corporation to corporation work relationship is outlined and to which a copy of the Secondary Supplier Agreement was attached. The email is entitled “Springboard Sub-Vendor Program ~ Aegis IT Solutions, Inc. The item is marked Exhibit #1. ii, Email dated 5/3/05 from Brian Vivaldi (forwarded from Anna M. Ford of TekSystems) in which Mr. Vivaldi exclaims that “we're almost done” with fulfilling the paperwork requirements for Aegis to become a Secondary Supplier. The email is asking for additional document and is Marked Exhibit, #2, iii, Copy of an email thread 4/12/05 between myself and Mr. Stephen Amold of Tech Insurance, the company which insurance to Aegis’s. ‘The email outlines to Mr. Amold my understanding of the requirements of both TekSystems and their client Cingular and indicates that they are both required to bbe added to the policy. This email is marked Exhibit #3. ‘Once my paperwork for the corp-to-corp was approved, I stopped ‘working for TekSystems on a W-2 basis and began working as a W-2 employee for Aegis IT. TekSsytems stopped sending me a weekly paycheck and Acgis eventually began to received payments for invoices submitted to TekSystems for work performed by me, however Aegis was contractually bond to wait until 30 days after submittal of it's invoices for payment. TekSystems then delayed payment to Aegis by another 10 days for a total of 40 days for payment, Proof/Documentation: i, To date, I've been unable to locate ANY of my copies of the 1099 issued to Aegis by TekSystem for the work performed at Cingular Wireless. I have contacted the IRS in person in the office in Tacoma, WA as well as by telephone on 12/26/07 to request a copy of the 1099 I submitted with my 2005 corporate filing but no one can locate the 1099 issued by TekSystems to Aegis. Per the instructions of an agent with the IRS who informed me that TekSystems is legally required to keep a copy of the 1099 for 3 years, I contacted Cherelle Moore of the Allegis Group in Maryland (TekSystems corporate offices) at 410 579-4363 on 12/26/07 and left a message for her requesting a copy of the 1099 they issued to Aegis. As I had not heard back from her, I phoned again on 12/27/07 and she informed me that she had to pull the copy from archives and that she would be unable to do so until 12/28/07, I attempted to contact her again today (12/28/07) but was unable to reach her and the FAX copy of ‘the 1099 has not yet arrived. I'm curious as to whether or not you can contact her directly to get itor if I should continue to follow-up with her. As I know you're aware, a lot of people ‘were out ofthe office this week due to the holidays. iii. Until Ican obtain the copy of the 1099 have as proof of my status during the referenced period the following documents: 1) Three paystubs from TekSystems indicating that I was paid $50/hr. for the 3 weeks ending 4/23/05, 4/30/05 and 5/7/05. The $6000.00 YTD on the lat stub ‘matches the amount on the W-2 issued to me under my ‘SSN and name of Mariyam Akmal. I continued to work on the Cingular project through TekSystems, ithout receiving any further paychecks from TekSystems. On 5/8/07 Aegis IT Solutions began billing TekSystems for it's services which I performed as Aegis’s employee. 1 worked without being paid by either TekSystems or Aegis from May 8, 2005 until June 27, 2005. That's because TekSystems was not required to pay Aegis’s invoices for 30 days. Then they screwed up (per their own admission) and delayed paying Aegis’s first invoice until June 27, 2007. There is no legal way for a company who began paying an employee weekly to stop paying said employee for almost 6 weeks if that worker is showing up for work everyday, ‘Therefore the only legal conclusion that can be drawn is just what I've stated on the phone to you. That even though I began work on the project as a W-2 employee of TekSystems, my status changed ‘once the corp-to-corp relationship between Aegis and TekSystems was approved. Twent from a W-2 employee of TekSystem for a period of 3 weeks to a W-2 employee of Aegis IT Solutions until the termination of

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