I see now that it was an old letter for which I don't have a reference (I have it in my hand right here) and that it is about FICA.
It was passed around by a competing firm owner at a meeting that includes local CPAs and EAs. The firm owner was saying "I hope you don't impose SE Tax on your police officer clients with special duty - because all you have to do is attach this letter and you can exempt it".
This was a couple of years ago, and I couldn't get my head around it, so I still "imposed" SE tax on my clients that are cops with special duty.
My partner was asking me if we are making a mistake by not exempting it, so that's why I posted to see what others are doing.
Glad I did, thanks for your help.
Why are they not casual employees of the entity hiring them?
Should be, right?
Maybe.
Arguable IMO.
One one hand, a concert producer that needs security is not in the security business, nor are they providing guidance on how to do the job, but on the other hand they are setting the hours.