
Friday, November 12, 2010
Chicago, IL

Tuesday, August 31, 2010
Please protest new 1099 requirements!
Dear ASMP Members:
One of the provisions of the new healthcare reform legislation will significantly impact the administrative burdens of your business unless the IRS changes it. As of now, starting next year, if you pay any person or corporation more than $600 in a year for goods or services, you must report that to both the IRS and the entity or person whom you paid. For example, if you bought a new camera or lens for $1,000, you would have to report that on your income tax returns and issue a 1099 to the company from which you made the purchase. Fortunately, there is now an exemption for credit card transactions, but that doesn’t apply if you paid by cash or check.
The good news is that the IRS has asked for comments from the public. Please copy and paste the sample letter below, edit it as you choose, and email it toNotice.Comments@irscounsel.treas.gov. Please be sure that the subject line of your email says Notice 2010-51. Please note that the emails must be sent by Sept. 29, 2010.
We understand the government’s desire to track cash transactions, but the current system would impose an unacceptable record-keeping and reporting burden on small businesses like yours.
Thank you for your support and your membership in ASMP,
Vic
Victor S. Perlman
General Counsel & Managing Director
(SAMPLE EMAIL)
TO: Notice.comments@irscounsel.treas.gov
RE: Notice 2010-51
Dear Sir or Madam:
I am a professional photographer and a small business person. I have virtually no administrative staff to handle my record-keeping and reporting responsibilities. The new requirement under Section 6041 of the Internal Revenue Code would place impossible burdens on me. The exemption for credit card transactions was a great step toward reducing the impact of this change in the tax code. Unfortunately, it does not go far enough.
I often pay for computer and camera equipment, studio and equipment rentals, catering services, and other items by check or cash. Those expenditures often total more than $600 per vendor in any given year. Having to keep separate track of each of these items — and then to issue Form 1099’s to each vendor — would simply take more time than I have as the owner of a very small business operation, and it would require back office support that I do not have and cannot afford.
Please change the requirements so that they apply only to larger business entities, such as persons or entities that employ more than 25 people.
Thank you for your time and understanding.
Friday, August 14, 2009
Nashville October 2005
Wednesday, January 21, 2009
Wednesday, September 3, 2008
Art O Mat Costa Rica
Thursday, June 21, 2007
8 days 1673 miles
Loleta – We enjoyed a peacefully quiet camping trip in the Allegheny National Forest. We ate grilled cheese and veggie brats over the fire, drank the local brew, and took a couple hikes on the nearby trails.

Niagara Falls –We had a great view of the falls from our hotel. Though we only stayed one day and night, we managed to see it all. In addition to seeing the falls (on both Canadian and U.S. sides), we visited a couple “off the beaten path” taverns and hung out with locals. The folks in the Wild Mushroom, on Victoria Avenue, made our stop enjoyable. They convinced us to visit the next door haunted house, which scared my wife to death. She chickened out just before we got to the end! Bauk Bauk, chicken..
Toronto was our last stop, and probably my favorite. It is the cleanest, friendliest, most racially diverse city I’ve ever visited. And they have the best hot dogs; vegetarians welcome.
After visiting the observation deck and standing on the glass floor, at 1,122 feet, of the CN tower, my wife and I walked through the downtown theater district. The Diesel Playhouse was showing “Evil Dead – the Musical”. We got tickets to the 7:30pm showing on Friday. Talk about hilarious. I highly recommend this show to anyone who can catch it. It has music, dancing, zombies, blood, gore and so much more.
Finally, I got a couple great shots of some street musicians (a hobby of mine). The one posted is of Joseph from South Africa.

To see more photos check out my flickr page.













