HomeMy Public PortalAbout98-056 (03-17-98)RESOLUTION NO. 98-56
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD
APPROVING CLOSING AGREEMENT WITH THE DEPARTMENT OF
TREASURY-INTERNAL REVENUE SERVICE RELATIVE TO THE TAX
AUDIT FOR THE 1993, CALENDAR YEAR
' WHEREAS, the Tree of Life Program was implemented during F.Y. 1992-93;
and
WHEREAS, the Program was designed to provide job readiness skills and job
training opportunities for Lynwood youth; and
WHEREAS, the Finance Department was given a legal opinion that
compensation for youth trainees should be disbursed through the accounts payable
system; and
WHEREAS, in 1995, the Department of Treasury-Internal Revenue Service
conducted a tax audit of the City's financial and payroll records for the 1993 calendar
~ ear: and
WHEREAS, the finding made by IRS staff after completing the audit was that the
Tree of Life youth trainees should be classified as City employees; and
WHEREAS, staff has disputed finding in several meetings held with IRS staff;
and
' WHEREAS, the IRS proposes to settie with the City on specific matters regazding
the classification of these workers.
NOW, THEREFORE, the City of Lynwood does hereby find, determine, and
resolve as follows:
Section I. That the City Council approves Closing Agreement with the
Department of the Treasury-Intemal Revenue Service to pay $13,974.84 as full
settlement to dischazge the federal employment ta~c liability for the 1993 calendaz yeaz.
Section 2. That the City Manager or his designee is authorized to make the
following appropriations:
FROM TO
$13,974.84 13 974.84
General Fund 01-4118-4273
Unappropriated Fund Balance
, Seclion 3. That this resolution shall take effect immediately upon its adoption.
PASSED, APPROVED and ADOPTED this 17th day of March, 1998.
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ARMANDO REA, MAYOR
ATTEST:
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Andrea L. Hooper, City Cler
APPROVED AS TO FORM:
~itic.,ct.c.n r,~~i+~
City Attorney
STATE OF CALIFORNIA )
) §
COUNTY OF LOS ANGELES )
APPROVED AS TO CONTENT:
Fa ' Gonzales er
I, the undersigned, City Clerk of the City of Lynwood, do
hereby certify that the foregoing resolution was passed and adopted
by the City Council of the City of Lynwood at a regular meeting held
on the 17th day of March, 1998.
AYES: COUNCILMEMBER BYRD, REYES, RICHARDS, SANCHEZ, REA
NOES: NONE
ABSENT: NONE
STATE OF CALIFORNIA )
) §
COUNTY OF LOS ANGELES )
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City Clerk, City af Lynwood
I, the undersigned City Clerk of the City of Lynwood, and
Clerk of the City Council of said City, do hereby certify that the
above and foregoing is a full, true and correct copyof Resolution
No. 98-56 on file in my office and that said resolution was asopted
on the date and by the vote therein stated.
Dated this 17th day of March, 1998.
~2z1''~"u-Q- ~'L~-~~f ~,
City Clerk