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" ... An underlying assumption for any successful payment system beyond the interplay of consumer, merchant and financial service provider, is a reliable and easy identification verification process; All participants in the system must be assured that the payor is indeed who they say they are. Ensuring that identities are reliably verified goes a long way to minimize fraud in the system, which can then minimize costs that are inevitably passed through in the form of higher APRs/fees/prices for consumers, higher interchange fees for merchants, and higher operating expenses for financial service providers. Throughout the evolution of payment products over the years, we’ve seen many examples of identity verification. Just look at any of your credit cards and you can see a history of these mechanisms. ... "
" ... As a second-time Competitive Balance Tax payor, the first $20 million over the Base Tax Threshold would be assessed with a 30 percent tax. The Yankees would not only qualify for this penalty, but also the First ($228 million) and Second ($248 million) Surcharge Thresholds. The next $20 million between the First and Second Surcharge Thresholds would be taxed at 42 percent and the remaining balance would be taxed at 75 percent. The Yankees would have been responsible for a penalty of approximately $25.9 million. They would also have their highest pick in the 2021 Rule 4 Draft moved back ten spots as well for exceeding the Second Surcharge Threshold. ... "
" ... Before paying you, many companies will ask for an IRS Form W-9 so they can issue you an IRS Form 1099. A Form W-9 verifies your taxpayer ID number, typically your Social Security Number, or if you are a company, your employer identification number. If you want to be paid, refusing to hand over a W-9 may not make sense. The IRS says that anytime a payor thinks they may have to report a payment on an IRS Form 1099, they should ask for a Form W-9. If they fail to get one signed, they may have to withhold taxes on the payment, even if you are not an employee. This “backup withholding” at 24% is the usual consequence of refusing to hand over a Form W-9. Forms 1099 allow computer matching of Social Security numbers and dollar amounts paid and received, so IRS collection efforts are streamlined. Failing to report a Form 1099 on your tax return (or at least explain it) triggers an IRS notice asking you to explain or pay up. Thus, if you receive a Form 1099, report it, even if you are claiming that the money should be tax free. ... "
" ... However, an assignment order is not a process for bringing the third-party payor within the personal jurisdiction of the Court, and ⸺ as illustrated here ⸺ if the third-party doesn't comply with the assignment order then there is not much that the Court can do about it. ... "
" ... The main contribution of the paper is the Offline Payment System (OPS) protocol which prevents double-spending using digital signatures generated in the Trusted Execution Environments (TEEs) available on smartphones and tablets. Any reasonably modern smartphone, or a tablet or laptop has a TEE. The protocol guarantees the following properties: the payor must be able to pay any amount upto the balance noted in their wallet; the payee must be able to independently verify the authenticity of the received payment; payee owns the funds transferred with instant certainty; the payee must be able to participate in another offline transaction as a payor; the total amount between any payor and payee is conserved . This results in the following security properties: no double spending; complete wallet security; no generation of money from thin air. ... "