Notice of Intent to Use Expert Witness (Amended) Evidence by USA as to Eric Dean Sheppard — USA v. Sheppard (Dkt. 74, S.D. Fla.)

Summary

Document 74, a three-page United States' Amended Notice of Intent to Utilize Expert Testimony filed 09/11/2023 in the Southern District of Florida, Case No. 22-CR-20290-BLOOM, United States v. Eric Dean Sheppard. The government gives notice that it will call Philip Palmer, an IRS revenue agent and lead employment tax specialist, in its case-in-chief. He is expected to explain employer duties for W-2 employees versus 1099 independent contractors, including W-2, Form 940 and Form 941 reporting, Social Security and Medicare withholding and unemployment tax. He is also expected to explain how partnership payments reported on a Schedule K-1 are reported on a partner's Form 1040, and the notice says he has no publications or prior testimony to disclose. Aimee C. Jimenez signs for U.S. Attorney Markenzy Lapointe.

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UNITED STATES DISTRICT COURT 
SOUTHERN DISTRICT OF FLORIDA 
CASE NO. 22-CR-20290-BLOOM(s) 
UNITED STATES OF AMERICA, 
v. 
ERIC DEAN SHEPP ARD·, 
Defendant. 
I 
---------------
UNITED STATES' AMENDED NOTICE OF INTENT 
TO UTLIZE EXPERT TESTIMONY 
COMES NOW, the United States of America, through the undersigned Assistant United 
States Attorney, and files this Amended Notice oflntent to Utilize Expert Testimony. Pursuant to 
Rule 16(B) of the Federal Rules of Criminal Procedure, the government provides notice of its 
intent to call the following expert witness in its case-in-chief at trial as set forth by Rules 702, 703, 
and 705 of the Federal Rules of Evidence. 
The expert witness's qualifications are described in his curriculum vitae, which was 
provided to defense counsel separately via email. The witness, Mr. Philip Palmer, is a revenue 
agent and lead employment tax specialist with the Internal Revenue Service. The following is a 
summary of the expert witness's expected testimony: 
Mr. Palmer is expected to testify about W-2 employees and IRS Form 1099 workers, or 
independent contractors. Specifically, Mr. Palmer is expected to provide testimony about the 
following: 
(1) 
What the employer's responsibilities are for W-2 employees, such as to provide a 
W-2 form to each employee, and to file the W-2 form with the IRS; 
Case 1:22-cr-20290-BB   Document 74   Entered on FLSD Docket 09/11/2023   Page 1 of 3

(2) 
Explain IRS forms, such as W-2, Form 940 and Form 941s. A W-2 form reports 
wages paid to the employee by the employer, as well as withholdings. Employers are required to 
withhold from their employee's wages: (i) federal income tax; (ii) Social Security tax of 6.2% of 
wages; and (iii) Medicare tax of 1.45% of wages. In addition, the employer shares the Social 
Security and Medicare tax obligations of the employee and is required to pay the IRS - on a 
quarterly basis - the same percentage of Social Security tax and Medicare tax as the employee's 
share. The employer is required to report to the IRS the amount of wages paid on a quarterly 
employment tax return, IRS Form 941. 
The employer is also required to pay the IRS 
unemployment taxes on behalf of the employee on an annual basis, which is 6% of the first $7,000 
in wages paid to the employee. The employer is required to report the unemployment tax payments 
on an annual basis on IRS Form 940. 
(3) 
For an independent contractor, the employer is only responsible for issuing a Form 
1099 to the independent contractor, for amounts paid in excess of $600 per year. The employer 
has no tax withholding requirements, and no Social Security, Medicare, or unemployment tax 
obligations on behalf of the independent contractor. An employer does not file an IRS Form 940 
or 941 with the IRS for payments made to an independent contractor. It is the responsibility of 
the independent contractor to pay the IRS his or her federal income tax, Social Security tax and 
Medicare tax. 
(4) 
Mr. Palmer is also expected to testify about the ways in which payments to a 
business partner from a partnership are to be reported to the IRS. For instance, a partner's share 
of current year income reflected on an IRS Schedule K-1 is to be reported as income on an IRS 
Form 1040 of said partner. 
This witness has no publications or prior testimony to disclose. 
Case 1:22-cr-20290-BB   Document 74   Entered on FLSD Docket 09/11/2023   Page 2 of 3

oq/l{/mz3 
Date 
Disclosure approved by:~~ 
Philip Palmer 
Respectfully submitted, 
MARKENZY LAPOINTE 
UNITED STATES ATTORNEY 
BY: s/Aimee Jimenez 
AIMEE C. JIMENEZ 
Court No. A5500795 
Assistant United States Attorney 
99 N.E. 4th Street, 6th Floor 
Miami, Florida 33132 
Tel: (305) 961-9028 
Fax: (305) 530-7976 
Email: Aimee.J imenez@usdoj.gov 
CERTIFICATE OF SERVICE 
I CERTIFY that on September 11, 2023, I electronically filed the foregoing document 
with the Clerk of the Court using CM/ECF. 
By: s/Aimee Jimenez 
Aimee C. Jimenez 
Assistant U.S. Attorney 
Case 1:22-cr-20290-BB   Document 74   Entered on FLSD Docket 09/11/2023   Page 3 of 3

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