Greysume
Level 1
12-07-2019
05:40 AM
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Client worked in another State (AZ); paid by an Agency from that state; they also received weekly per diem; they had a limit of 7 months for the Optical Lab Tech
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rbynaker
Level 14
12-07-2019
05:40 AM
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Fee-based government officials are paid by fees charged to the public. Notaries are the most common example. But when I had to probate my mother's estate I had to make a payment to the "Commissioner of Accounts" who was really just a lawyer a block away from the court house who was appointed to the position. State law dictated how much I had to pay the lawyer, so that likely meant that he was a fee-based government official.
itonewbie
Level 15
12-07-2019
05:41 AM
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Michael Jones, 146 T.C. No. 3 makes a clear distinction: https://www.ustaxcourt.gov/ustcinop/opinionviewer.aspx?ID=10686
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Still an AllStar
Still an AllStar
Greysume
Level 1
12-07-2019
05:41 AM
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Thank you
rbynaker
Level 14
12-07-2019
05:41 AM
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Level 15
12-07-2019
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