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The test delivery system has four basic functions First, the system needs to transmit the examinee registration and test materials to a CBT workstation This data can be manually copied onto a PC hard disk, downloaded from a local area network (LAN) le server, or transmitted from a central repository, via the Internet Second, the examinee must be authenticated and logged into the system Third, the delivery system needs to select and administer a test to the examinee Finally, the examinee s stored test results must be safely transmitted to an appropriate data repository The test driver may also provide capabilities for real-time score reporting10 In fact, there are multiple computer software and hardware components, people-based procedures, and facility con gurations that make up the test delivery system Four aspects of test delivery are outlined here: (1) the type of CBT center; (2) connectivity and data transmission; (3) proctoring and other security measures in place at the test center; and (4) the test delivery driver



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Box 3: Social Security wages The total amount of compensation paid that is subject to Social Security taxes should be listed here This means that anyone s pay that exceeds the statutory limit set for Social Security wages in any given year will only see the statutory limit listed in this box Box 4: Social Security tax withheld List the total amount of Social Security taxes withheld for the calendar year in this box Box 5: Medicare wages and tips The total amount of all compensation paid during the year should be listed here Unlike Social Security, there is no upper limit on the wages on which Medicare taxes are paid, so in most cases the number listed in this box will be the same as the one listed earlier in Box 1 Box 6: Medicare tax withheld List the total amount of Medicare taxes withheld for the calendar year in this box Box 12: Cost of group term life insurance over $50,000 As was explained earlier in the Life Insurance section, the value of all life insurance purchased by an employer on behalf of its employees in excess of $50,000 must be reported as income This portion of total compensation is itemized in Box 12 next to a signifying letter G Box 12: Excise tax on golden parachute payments As was explained earlier in the Golden Parachute Payments section, the employer must withhold a 20 percent excise tax on excessively large golden parachute payments The total excise tax is listed in Box 12 next to a signifying letter K In addition, state and local wage and income tax withholding information is listed across the bottom of the form in Boxes 15 through 20





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An employer is required to submit a Form 8027, Employer s Annual Information Return of Tip Income and Allocated Tips, to the IRS no later than February 28 of each year following the reporting calendar year This form is used by large eating establishments to report tips earned by employees If an employer runs multiple eating establishments, a separate form must be completed for each one The form is not used to submit any taxes, but rather to give the IRS an idea of the amount of employee tip income as a proportion of total receipts for an establishment A sample Form 8027 is shown in Exhibit 63 What the IRS is trying to determine with this form is whether an establishment s tipped employees are not reporting some portion of their tip income to the business To do this, lines 1 and 2 of the form are used to determine the proportion of tips that customers are charging through their credit cards, which can be easily proven by a review of the underlying charge receipts This proportion is then compared to the proportion of actual total receipts reported to the business by

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A node can still take on a different identity by changing both the MAC and IP addresses while using a different signature Thus, the node has to have multiple pairs of public private keys

CBT Centers There are two options for CBT centers One option is to use dedicated test centers These dedicated test centers may be corporate-owned centers or franchised centers A dedicated test center often occupies a small suite of of ces in a metropolitan area, employs full-time test administration staff, and has 10 30 testing stations running on a local area network (LAN) Data communications with the central test processing facility may be handled by any variety of channels, ranging from telephone modems to high-speed leased communication lines, broadband connections, or even satellite links This type of dedicated facility has the advantage of standardized, secure control over the testing environment and all of the computer equipment Some commercial testing vendors claim that these dedicated test centers also offer many ergonomic and access conveniences to test takers However, using dedicated test centers comes at a price That is, any dedicated business facility with revenue tied to service time in this case, testing seat time will tend to have high xed operating costs and those costs will get passed on to test takers

OMB No 1545-0714

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