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 SecondarySupplier 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