ve? SECTION 107, Jheurrry IN¥VORNANTS AND comrrpa. JAD SOURCES 107N f_. If the informant receives from outside samo less than $4800, 211 of which is subject to Social Security tax, the amount on which he will have to report for Sucial Security tax purpeses, if he com pletes a schedule C, is the difference between the amount received from regular employment and $4600. g. If informant completes a schedule C, the nature of business of the self-employed must be stated and informants should be instructed to use as the nature of self-employment any applicable occupation with- out revealing connection with the Bureau, , : {h. When an informant or former informant is initially considered as a potential witness in a Bureau case, determine whether he paid Federal and state taxes on the income ke received from the Bureau ‘for his services. If such taxes have not been paid, obtain all pertinent details and promptly submit récommendations for handling the situation. ] ‘ 7. Stipulation re payments made to witnesses . . 2. in trials in which informants, former informants, or other persons who _ were paid sums of money are prospective witnesses, the Bureau must furnish the Department a set of Photostats of the original receip:: signed by the prospective witnesses,- The original receipts and a t . of Photostats will be transmitted to the field office in whose ' . territory the trial will take place. The office handling prosecul:on must determine from the Government attorney which individuals are to be used as witnesses. Thereafter the office should furnish and/or cause other appropriate offices to furnish to the Bureau the follow- jug information: 1 The correct, full name 2 All aliases, code names, and symbol numbers 3 The first date of contact by your office 4 If first contact was prior to September, 1944, ‘he names of all SAs, SACs, and ASACs who contacted and may hr.. -~2d2 payments (5) A tabulation of all payments, broken down as §. se amount appli- { cable to services and the amount applicable _ “penses,. Although tabulations are not furnished to *: tepartment, those prepared by your office will be reconcile ivh Bureau records. (6) A listing of any advances, refunds, and c:.tanding balances of advances (7 The date of last contact by your office 8 Whether the individual has been contacted by any ctker office Db. . Each individual and each item of information must be a- .sunted for, If no contact was meade with a particular individual, +. Bureau ‘must - be so advised, ; . 6, Where an informant hes previously been used and a tabul: sion of payer ments was prepared, information for items (5) through (f; need be given only from the date of the last triel from which the ind?. dual was aes, asa . used, : a, The above information should he submitted separate and .-.-% from correspondence setting forth derogatory inform: ion, an’ ‘ould be addressed to the attention of the Administratiy. Divisic-.. Voucher Unit, Interdivisional corre spondence should be addressed to the Bureau with copies designate? for the interested offices, 8. Receipt of unemployment compensa on ; . ‘ - a, At times security informants -nd/or sources temporarily lose their jobs with private industry due to -irikes, economic conditions, or simtilar oircumstances, As a result ‘sy become eligi Le for unemployment compensation, Where unempl:. ent regulations require listing of sources of income as a prer:  ‘tsite for obtaining : employment compensation and security in®. ~rants and/or sours?. who at the tine are being paid by the Bureau .-: services render: ’- ‘:il to comply, the situation is potentially ».2ba 2 rassing, The ". + canrot be a2 Violation o” stots law on » Each field offi: wils determine n officials effect 3. unemployment s and/or sources. Depending on sources must be alerted accordingly. r Placed in the position of cyndoning the part of any informant or source from state unemployment compensatio 4 . compensation laws on paid informant ‘ Llosal requirements, informants and 21 : 5-18-62 : . HW 35072 Docld: 32989529 Page 1430 . . . \ .
g. as (con I aren ate fone of de Co de Be de SECTION 107M SECURITY INFORMARTS AND ong SOURCES LO7N Tf the informant receives from outside employment less than $4800, all of which is subject to Social Security tax, the amount on which he will have to report for Social Security tax purposes, if he con pletes a schedule C, is the difference between the amount received from regular employment and $4800, Tf informant cempletes a schedule GC, the nature, of business of the self-employed rust be stated and informa snts should be instructed to use as the nature of self-employment any applicable occupation with- out revealing connection with the Bureau. 7. Stipulation re payments made to witnesses In trials in which informants, former informants, or other persons who were paid sums of money are prospective witnesses, the Burean must furnish the Department[2 set of Photostats of the original receipts signed by the prospective witnesses. The original receipts aud a set of Photostats will be transmitted to the field office in whose territory the trial will take place.] The office handling prosecution must determine from the[Government] attorney which individuals are to be used as witnesses. Thereafter the office should furnish and/or cause other appropriate offices to furnish to the Bureau the follow— ing information: 1 fhe. correct, full name 2 411 aliases, code names, and symbol numbers 3 The first date of contact by your office 4 If first contact was prior to September, 1944, the names of all SAs, SACs, and ASACs who contacted and may have made payments (5) A tabulation of all payments, broken down as to the amount appli- cable to services and the amount applicable to expenses, [Although tabulations are not furnished to the Department, those prepared by your office will be reconciled with Bureau records, ] (6) A listing of any advances, refunds, and outstanding balances of advances - 7 The date of last contact by your office 8 Whether the individual has been contacted by any other office Bach individual and each item of information must be accounted for. Tf no contact was made with a particular individual, the Bureau must be so advised, Where an informant has previously been used and a tabulation of pay~ ments was prepared, information for items (5) through (8) need be given only from the date of the last trial from which the individual was used, The above information should be submitted separate and apart from correspondence setting forth derogatory information, and should be addressed to the attention of the Administrative Division, Voucher Unit, Interdivisional correspondence should be addressed to the Bureau with copies designated for the interested offices, 8. Receipt of unemployment compensation At times security informants and/or sources temporarily lose their jobs with private industry due to strikes, economic conditions, or similar elroumstances, As a resvuit they become eligible for unemployment compens:$ion, Where unemployment regulations require listing of all sources: of income as a prerequisite for obtaining wnemp} oyment compensation and security informants and/or sources who st the time are being paid by the Bureau for services rendered fail to comply, the situation is potentially embarrassing, ‘The Bureau cannot be placed in the position of condoning a violation of the state law on the part of any informant or source, Each field office must determine from state unemployment compensation officials effect of unemployment compensation laws on paid informants and/or sourcés, Depending on local requirements, informants and sources must de alerted accordingly. Whenever a paid informant and/or: source becomes unemployed or has knowledge of impending unemployment, discuss all facts with him and submit observations and recommendations to Bureau, Unless advised to the contrary by the Bureau, follow recommended action. Each office must assume the responsibility of guarding against informant'ts accepting 2 Bureau payment that would conflict with unemployment compensation laws, At the same time, weigh seriously the possible need for.an informant to apply and accept unemployment compensation to NW 55072 Docld:32989529 Page 1431 21 oo. . ‘. nnn nnn nn © 2 Os eS -¥ te snr sneensrcer res etenniswnen puanymen arenttenng mute try encnemrege epeomerss j i i i ! | | i i ‘
Ae { { [ [ [ [ [ ; De Co do SECTION 107, JECURITY INFORMANTS AND conFipi_, kau SOURCES £ the informant receives from outside employment less than $4800, all of which is subject to Social Security tax, the amount on which he will have to report for Social Security tax purposes, if he com-— pletes a schedule C, is the difference between the amount received from regular employment and $4800, If informant completes a schedule C, the nature of business of the self—employed must be stated and informants should be instructed to use as the nature of self-employment any applicable occupation with- out revealing connection with the Bureau, 7. Stipulation re payments made to witnesses In trials in which informants, former informants, or other persons who vere paid sums of money are prospective witnesses, the Bureau must furnish the Department{a set of Photostats of the original receipts signed by the prospective witnesses. The original receipts and a set of Photostats will be transmitted to the field office in whose territory the trial will teke place.j The office -handling prosecution must determine from thefGovernment] attorney which individuals are to be used as witnesses. Thereafter the office should furnish and/or cause other appropriate offices to furnish to the Bureau the follow— ing information: The correct, full name AL}. aliases, code names, and symbol numbers The first date of contact by your office If first contact was prior to September, 1944, the names of all SAs, SACs, and ASACs who contacted and may have made payments (5). A tabulation of all payments, broken down as to the amount appli- - cable to services and the amount applicable to expenses, [Although tabulations are not furnished to the Department, those prepared by your office will be reconciled with Bureau records, ] (6) A listing of any advances, refunds, and outstanding balances of advances 12) The date of last contact by your office 8 Whether the individual has been contacted by any other office Each individual and each item of information must be accounted. for, If no contact was made with a particular individual, the Bureau must be so advised, Where an informant has previously been used and a tabulation of pay~ ments was prepared, information for items (5) through (8) need be given only from the date of the last trial from which the individual was used, The above information should be submitted separate and apart from correspondence setting forth derogatory information, and should be addressed to the attention of the Administrative Division, Voucher bBWNM-H - Unit, Interdivisional correspondence should be addressed to the . Bureau with copies designated for the interested offices. 8. Receipt of unemployment compensation Be At times security informants and/or sources temporarily lose their jobs with private industry due to strikes, economic conditions, or similer circumstances, As a result they become eligible for unemployment compensation, Where unemployment regulations require listing of all sources of income as a prerequisite for obtaining unemployment compensation and security informants and/or sources who at the time are being paid by the Bureau for services rendered fail to comply, the situation is potentially embarrassing, The Bureau cannot be placed in the vosition of condoning a violation of the state law on the part of any informant or source, Hach field office must determine from state unemployment compensation officials effect of unemployment compensation laws on paid informants and/or sources. Depending on local requirements, informants and sources must be alerted accordingly, Whenever a paid informant and/or source becomes unamployed or has knowledge of impending wnemployment, discuss all facts with him an submit observations and recomnendations to Bureau, Unless advised to the contrary by the Bureau, follow recommended action. Each office must assume the responsibility of guarding against informant's accepting a Bureau payment that would conflict with unemployment compensation laws, At the same time, weigh seriously the possibile need for an informant to apply and accept unemployment compensation to wee wre prem e eareere nto see él WA 55072 Doold 32989529 Page 1432 10-13-60 ; . /
7. [ tC, C .C - [ [ ; . 8, ) NW 35072 Docld: 32989525. Page 1433 ; 10 13- “60 . ‘ ON SECTION 107. ACURITY INFORMANTS AND CONFIDE. ‘AL SOURCES . 107N ££. If the informant receives from outside employment iess than $4800, all of which is subject to Sooial Security tax, the amount on whioh he will have to report for Sooial Security tax purposes, if he com- pletes a schedule C, is the difference between the amount received from regular employment and $4800. g. If informant completes a schedule C, the nature of business of the self-employed must be stated and informants should be instructed to use as the nature of self-employment any applicable occupation wi th out revealing connection with the Bureau, Stipulation re payments made to witnesses a, In trials in which informants, former informants, or other persons who were paid sums of money are prospective witnesses, the Eureau must furnish the Department[a set of Photostats of the original receipts signed by the prospective witnesses, The original receipts and a set of Photostats will be transmitted to the field office in whose territory the trial will talze plaoe.] The office handling prosecution “ must determine from the[Government] attorney which individuals are , to be used as witnesses, Yhereafter the office should furnish and/or cause other appropriate offices to furnish to the Bureau- the follow— ing information; - 1 The correot, full name 2 All aliases, code names, and symbol numbers 3 The first date of -rntact by your office 4) If first contact ».. prior to September, 1944, the names of all ‘el SAs, SACs-,- and ASAGs. who contaoted and may have made payments’ °°." ent (5 ) A tabulation of all payments, broken down as to the amount appli- ‘ cable to services and the amount applicable to expenses, {Although tabulations are not furnished to the Department, those prepared by your office will be reconciled with Bureau records.] (6) A listing of any advances, refunds, and outstanding balances of advances 2} The date of last contact by your office 8 Whether the inc -idual has been contacted by any other office bd, Each individual and ~:ch item of information must be accounted for, If no contact was made with a particular individual, the Bureau must be 30 advised, co Where an informant has previously been used and a tabulation of pay~ ments was prepared, information for items (5) through (8) need be given only from the date of the last trial from whioh the individual was used, ad. The above information should be submitted separate and apart from correspondence setting forth derogatory information, and should be addressed to the attention of the Administrative Division, Voucher Unit. Interdivisional correspondence should be addressed to the Bureau with copies designated for the interested offices, Receipt of unemployment compensation : a, At times security informants and/or sources temporarily lose their jobs with private industry due to strikes, economic conditions, or similar circumstances, As a result they become eligible for unemployment compensation. Where unemployment regulations require listing of all sources of income as a prerequisite for obtaining unemployment compensation and security informants and/or sources who at the time are being paid by the Bureau for services rendered fail to comply, the situation is potentially embarrassing, The Bureau cannot be placed in the position of condoning a violation of the state law on the part of any informant or source Hach field office must determine from state unemployment compensation officials effect of unemployment compensation lays on paid informants and/or sources, Depending on local requirements, informants and sources must be alerted accordingly. b,. Whenever a paid informant and/or source Deoome s unemployed or has knowledge of impending unemployment, discuss all facts with him and submit observations and recommendations to Bureau, Uniess advised to the contrary by the Bureau, follow recommended action, Each office must assume the responsibility of guarding against informant'ts accepting a Bureau payment that would conflict with unemployment ; compensation laws, At the same time, weigh seriously the possible ; need for an informant to apply and accept unemployment compensation to | 2l