Students may also take a closed-book, practical examination, which is supervised by an individual of the student's own choosing.ĬIE mandates that certain courses must be successfully completed by a student as a prerequisite to that student's taking further courses. Students must achieve a minimum of 70% to pass an examination. Students take open-book examinations and send them by mail to CIE, where the examinations are *743 normally graded the same day and returned by mail. Students study at home at their own pace, completing lessons in the lesson book and experimenting with or repairing the equipment. When a student buys a CIE course, he receives course-specific lesson books and equipment by mail.
These educational courses instruct students in several disciplines within the field of electronics, such as industrial electronics or broadcast engineering. In 1986, 1987, and 1988, CIE sold home study educational courses to students worldwide.
The relevant material facts are not in dispute. Because the Court finds that CIE is entitled to judgment as a matter of law, CIE's motion for summary judgment is granted, and the IRS's motion for partial summary judgment is denied. There is no genuine issue of material fact, and both parties have moved for summary judgment on the issue of whether CIE sales persons are independent contractors as defined by statute. Now, CIE seeks to recover those amounts from the IRS through this suit for a refund. ĬIE has paid to the IRS the taxes, penalties, and interest assessed against it with respect to one of its sales persons. At stake is approximately $474,000 in employment taxes, penalties, and interest, which the Internal Revenue Service ("IRS") has assessed against CIE for the years 1986, 1987, and 1988. CIE counters that its sales persons are independent contractors, and that therefore CIE need not withhold any federal income tax from its sales persons' compensation. The government claims that CIE's sales persons are employees from whom CIE must withhold federal income taxes. Plaintiff Cleveland Institute of Electronics ("CIE") brings this action for a refund of taxes, interest, and penalties that were assessed against, and collected from, CIE by the United States. of Justice, Tax Div., Washington, D.C., Annette G. Swift, Baker & Hostetler, Cleveland, Ohio, for plaintiff. It is listed in the Council of Higher Education Accreditation’s national roster of Accredited Institutions of Post Secondary Education and is an accredited member of the Distance Education and Training Council.CLEVELAND INSTITUTE OF ELECTRONICS, INC., Plaintiff, Requirements vary so it is best to ring the CIE Admissions office to request for application information.ĬIE is a member of the Ohio Council of Private Colleges and Schools and of the American Association of Collegiate Registrars and Admissions Officers. More information on tuition costs and financial aid can be requested from the CIE’s Financial Aid Office.ĬIE has a rolling application period for freshmen (both in-state and out-of-state) as well as transfer students and can be done online. The DANTES program also provides tuition assistance for active service members of the Armed Forces. Financial assistance is available through various federal grants, private scholarships, and student loans. The tuition fees at CIE are fairly reasonable, with total fees amounting from $1,295.00 to $4,495.00. CIE started to provide online classes in the late 1990’s, and from the year 2000 examinations and assignment submissions could be completed through the Internet.
Smith as the Smith Practical Radio Institute, Cleveland Institute of Electronics (CIE) has been providing correspondence learning courses since its inception in 1934. The school also gives specialized degrees such as Associate in Applied Science in Electronics Engineering Technology and Associate in Applied Science in Computer Information Technology and Systems Management.įounded by Carl E. Cleveland Institute of Electronics is an educational institution that has been approved by the Ohio State Board of Career Colleges and Schools to offer online programs in the fields of electronics technology, computer technology and electronic engineering technology.
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