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3301-1 - Avaya Aura Contact Center Maintenance(R) and Troubleshooting - Dump Information

Vendor : Avaya
Exam Code : 3301-1
Exam Name : Avaya Aura Contact Center Maintenance(R) and Troubleshooting
Questions and Answers : 55 Q & A
Updated On : October 26, 2017
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3301-1 Questions and Answers


  1. NCCT OI Service
  2. NCCT Service
  3. NCCT SMON
  4. NCCT TAPI Connector
  5. NCCTDALS

Answer: E


QUESTION: 50

In the design architecture of SIP, there is a logical entity that is capable of receiving delivery of Subscriptions, caching subscription conditions, and then causing transmission upon status changes. Which SIP component provides these services?

  1. Presence Agent
  2. User Agent Client
  3. User Agent Server
  4. Network Routing Service
  5. Registrar

Answer: B


QUESTION: 51

In a SIP enabled contact center deployment the Avaya Aura Unified Communications platform. Application enablement Services (AES) and Contact Center Manager Server (CCMS) connect over a communications channel using .

  1. TCP
  2. SIP C. H.323
  1. AML
  2. TLS

Answer: A


QUESTION: 52

Which two options are available (or controlling the generation of licensing alarms by a standalone Avaya Media Server (Avaya MS) (Choose two.)

  1. Avaya MS Nodal Licensing alarms are disabled by default.
  2. Licenses Exhausted
  3. Real Time Usage Active License Percentage
  4. Usage above threshold
  5. Windows Event Viewer\Windows Logs\Applications and Services

Answer: A, D


QUESTION: 53

The SIP CTI link between SIP Avaya Aura Contact Center (AACC) and Application Enablement Services (AES) employs secure communication. Which three objectives does secure communications commonly aim to achieve?

  1. Confidentiality, Integrity, and Authorization
  2. Access controls, Encapsulation, and Encryption
  3. Public Key, Private Key, and Token
  4. HTTPS, SSL, and TLS

    Answer: C


    QUESTION: 54

    In a typical incoming SIP voice call scenario, a customer call goes through the following sequence of steps:
    1. The incoming SIP call arrives at the switch.
    2. The switch routes the call to the Contact Center Manager Server (CCMS) based on the dialing plan What is the next step in the sequence?

  1. The call is answered by the SIP Gateway Manager and a Real-lime Transport Protocol (RTP) session is established.
  2. The call is redirected to a SIP URI on the Session Manager and an H.323 session is established.
  3. The call is anchored on an Avaya Media Server (Avaya MS) conference port and an RTP session is] established.
  4. The SIP Gateway Manager suspends the call; no audio path Is established until the call is answered by an agent.

Answer: C


QUESTION: 55

Real-time displays on a standalone Contract Center manager Administration (CCMA) are not being updated with data. You suspect that the CCMA server is not receiving real-time data from the Contact Center Server (CCMS). Which tool on the CCMA server can he used to determine whether real time data is being received from CCMS?

  1. mRcv.exe
  2. RTR Monitor from the CCMA Configuration utility
  3. iceRTDTrace.exe
  4. mCast.exe

Answer: D


Avaya 3301-1 Exam (Avaya Aura Contact Center Maintenance(R) and Troubleshooting) Detailed Information

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The Avaya Professional Credential Program is designed to ensure individuals have the knowledge and skills to successfully sell, design, implement, and maintain Avaya products and solutions that exceed customer expectations.
The Avaya Professional Credential Program consists of Sales, Design and Support Credentials and distinguishes between Solution Credentials and Product specific Credentials.
To learn more about the Program select the individual graphics above or the workbook tabs.
Avaya Professional Credentials and Certifications
The Avaya Professional Credential Program consists of Sales and Services Credentials, and uses a blend of Online Tests and Proctored Exams to validate competencies. Refer to the Avaya Professional Credential Program Overview for details.
In support of the credential program, Avaya Learning offers a wide variety of training content to meet the needs of our Partners, Customers, and Associates.
Fundamental to all Avaya Professional Credentials is a solid understanding of the core technologies upon which the products and solutions are built. Avaya recommends the programs of leading industry players to provide foundational knowledge: WestNet Learning (Foundational Technology Expert) and The SIP School (SSCA).
Avaya Professional Credential Program
Note: Some credentials are available only to Avaya Partners and Avaya Associates. Please
read the following credential descriptions to confirm eligibility.
The Avaya Professional Credential Program is designed to ensure individuals have the knowledge and
skills to successfully sell, design, implement and maintain Avaya products and solutions that exceed
customer expectations. The Avaya Professional Credential Program currently consists of Sales,
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Specific Credentials.
Sales & Design Credentials
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Avaya Product Certifications
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Avaya uses a blend of Online Tests and Proctored Exams to validate competencies. Professional Specialist
credentials are awarded based upon passing Online Tests. Certified credentials incorporate Proctored Exams
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Program page on the Avaya Learning Center at www.avaya-learning.com.
Fundamental to all Avaya Professional Credentials is a solid understanding of the core technologies
03 October 2016 v1 3
upon which the products and solutions are built. Avaya recommends the programs of leading industry players
to provide foundational knowledge: WestNet Learning (Foundational Technology Expert) and The SIP School
(SSCA).
In support of the Credential Program, Avaya Learning offers a wide variety of training content to meet the
needs of our Partners, Customers, and Associates.
Avaya Professional Sales Specialist (APSS)
APSS validates a candidate has a basic-to-intermediary level of knowledge to sell Avaya products and customer focused
solutions.
An Avaya Professional Sales Specialist understands the competitive global landscape, evaluating customer needs,
identifying and recommending the right Avaya solution and communicating its business value.
APSS Credentials use online tests, are valid for 2 years and are reserved exclusively for Avaya Channel Partners and
Associates.
Exception: APSS – Avaya Aura® Application Server 5300 (APSS -1101) remains a one year credential until
further notice.
Avaya Professional Design Specialist (APDS)
APDS validates a candidate has an introductory level of technical proficiency necessary to create specific
designs and build foundational knowledge for solution designs based on the customer requirements.
The Avaya Professional Design Specialist has the skills and knowledge necessary to review a customer’s
current configuration, understand their future needs and design an Avaya solution for today and tomorrow. The
Design Specialist creates architectural designs and migration strategies ensuring both integration to current
networks and future readiness of customer communication solutions.
APDS Credentials use online tests, are valid for 2 years and are reserved exclusively for Avaya Channel
Partners and Associates.
Avaya Certified Sales Professional (ACSP) In planning
ACSP validates that the candidate has achieved an advanced understanding of and competence in Avaya
Sales skills and processes for sales strategy and deployment.
Avaya Certified Sales Professional (ACSP) curriculum for Avaya Engagement Solutions captures both the
Avaya Sales approach and the Engagement Solutions for both Avaya Associates and Business Partners.
Building upon the foundation established with the Avaya Professional Sales Specialist (APSS) curriculum,
students completing the ACSP curriculum will be able to sell and position solutions that address the
customer’s issues and objectives.
ACSP Credentials use proctored exams, are valid for 2 years and are reserved exclusively for Avaya Channel
Partners and Associates.
Note: The ACSP credentials are currently being planned and not fully released.
03 October 2016 v1 4
Avaya Certified Design Specialist (ACDS)
ACDS validates that the candidate has an intermediary level of technical proficiency necessary to
create specific greenfield, upgrade and migration solution designs based on the customer business
needs.
Avaya recognizes that individuals responsible for designing customer solutions demonstrate
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signifies their achievement.
ACDS Credentials use proctored exams and online tests, are valid for 2 years and are reserved
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AIPS validates a candidate has achieved an enhanced level of proficiency focused on installing,
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Support Specialist uses their advanced Avaya troubleshooting, maintenance and administration
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ASPS Credentials use online tests, are valid for 2 years and are open to all audiences.
03 October 2016 v1 5
Avaya Certified Implementation Specialist (ACIS)
ACIS certifies a candidate has achieved an enhanced level of proficiency focused on installing, configuring, and
troubleshooting a specified Avaya product or product family.
The Avaya Certified Implementation Specialist can implement, validate and troubleshoot the installation of a single product,
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performs initial administration and acceptance testing to diagnose and correct installation issues.
ACIS Certifications use proctored exams, are valid for 2 years and are open to all audiences.
Avaya Certified Support Specialist (ACSS)
ACSS certifies a candidate has achieved an advanced understanding of and competence in troubleshooting,
maintaining and administration of Avaya industry leading communications products.
The Avaya Certified Support Specialist gathers and interprets system data, identifies issues and makes changes to
ensure maximum availability and performance of a customer’s network. The Support Specialist uses their advanced
Avaya troubleshooting, maintenance and administration capabilities to efficiently and accurately resolve customer’s
communication issues.
ACSS Certifications use proctored exams, are valid for 2 years and are open to all audiences.
Avaya Certified Integration Specialist (ACIS)
ACIS certifies a candidate has achieved a level of proficiency required to integrate and implement core and complex
solutions based on reference architectures from Avaya customer scenarios.
The Avaya Certified Integration Specialist demonstrates the integration of enterprise architecture solutions in order
to install, validate, and troubleshoot the implementation. The Integration Specialist holds a technical ability at a level
that ensures the successful integration, configuration, and support of the solution reference architectures.
ACIS Certifications use proctored exams and online tests, are valid for 2 years and are open to all audiences.
Avaya Certified Solution Specialist (ACSS)
ACSS certifies a candidate has achieved an intermediate - advanced level of proficiency required to diagnose,
isolate and support multi products within Avaya solution architecture.
The Avaya Certified Solution Specialist comprehends the methodology to isolate and diagnose single and multiple
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03 October 2016 v1 6
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  • MI listening to Officers Have Absolute ImmunityJAMES T. SULLIVAN, Plaintiff, v. GILEEN FORD and M. SNIDER, Defendant.CIVIL motion NO. ninety three-CV-72317-DT HONORABLE PAUL V. GADOLA
    u.s. DISTRICT court FOR THE japanese DISTRICT OF MICHIGAN, SOUTHERN DIVISION
    828 F. Supp. 480; 1993 U.S. Dist. LEXIS 10822
    July 27, 1993, determined
    tips: [**1] FOR PLAINTIFF: James T. Sullivan, In professional Per, 086044, P.O. box E, Jackson, MI 49204.
    JUDGES: GADOLA
    OPINIONBY: PAUL V. GADOLA
    OPINION:
    [*481] ORDER OF DISMISSAL
    Plaintiff, James T. Sullivan ("plaintiff"), presently confined at the State prison of Southern Michigan in Jackson, Michigan, has filed this seasoned se civil rights criticism pursuant to 42 united states of americaC. § 1983. The defendants are Michigan department of Corrections ("MDOC") hearings officers Gileen Ford and M. Snider.
    Plaintiff makes the following allegations: Defendants presided over two foremost misconduct hearings the place plaintiff was charged with substance abuse. The defendants didn't act as impartial hearings officers, however as "counsel" for the MDOC. criticism at web page 5. On two events plaintiff's urine proven positively for THC. n1 On the groundwork of those advantageous laboratory exams plaintiff turned into twice found guilty of abusing the unlawful substance marijuana.
    n1 THC is an acronym for tetrahydrocannabinol, the active, intoxicating, ingredient in marijuana.
    Plaintiff [**2] submitted documentary facts that the prison pain killer and anti inflammatory drug ibuprofen can cause false wonderful results in some laboratory exams for THC. Plaintiff testified that he consumed ibuprofen purchased at the penal complex's inmate save a while before his urine become tested for THC. The defendants refused to accept as true with plaintiff's documentary facts regarding the possibility that ibuprofen may trigger false positives within the laboratory checks of his urine.
    Plaintiff argues that the defendants' alleged refusal to believe his documentary evidence deprived him of due process of legislations at his two most important misconduct hearings.
    Plaintiff seeks compensatory and punitive damages.
    general OF evaluation
    Plaintiff has been granted in forma pauperis repute. Pursuant to 28 united states of americaC. § 1915(d), a district court might also sua sponte brush aside an in forma pauperis criticism before carrier on the defendants "if satisfied that the motion is frivolous or malicious." 28 united statesC. § 1915(d); Harris v. Johnson, 784 F.2d 222, 223 (sixth Cir. 1986). A complaint could be disregarded as frivolous "the place it [**3] lacks an debatable groundwork both in legislations or truly." Neitzke v. Williams, 490 U.S. 319, 325, 104 L. Ed. 2nd 338, 109 S. Ct. 1827 (1989). area 1915 "accords judges no longer best the authority to dismiss a declare in accordance with an certainly meritless prison thought, however additionally the unusual energy to pierce the veil of the grievance's factual allegations and disregard these claims whose factual contentions are evidently baseless." id. at 327. See also Denton v. Hernandez, U.S. , 118 L. Ed. 2d 340, 112 S. Ct. 1728, 1733 (1992).
    evaluation
    I. hearing OFFICER IMMUNITY
    in the Michigan state detention center device, all prison misconduct disciplinary hearings [*482] which may end up within the "loss of disciplinary credit," M.C.L. § 791.251(2)(a), are to be held before an expert hearing officer. See commonly, M.C.L. § § 791.251 through 791.255; Mich. Admin. Rule 791.3301. furthermore, "the hearings division will be chargeable for all administrative hearings on right here concerns: (a) An infraction of jail guidelines which may end up in punitive detention, as set forth in R. 791.5505(1)(a), the loss of decent time, or the loss of disciplinary credit." Mich. Admin. Rule [**4] 791.3301(1)(a) (emphasis delivered).
    Substance abuse is exact as a huge misconduct which may also discipline an inmate to the forfeiture of up to 2 years of earned decent time and disciplinary credit. Mich. Admin. Rule 791.5513(1)(b)(xi).
    "hearing officers are in reality professional listening to officers within the nature of administrative legislations judges. they're required to be attorneys and they are under the direction and supervision of a distinct hearing division in the Michigan branch of Corrections. M.C.L. 791.251. They aren't without difficulty penal complex employees subordinate to the prison warden. . . ." Shelly v. Johnson, 849 F.2d 228, 230 (6th Cir. 1988). hearing officers do work for the MDOC. despite the fact, they work in a separate division from each jail's custodial workforce. while part of the department of Corrections, they don't seem to be part of the work force at the detention center the place they grasp hearings.
    expert hearing officers are entitled to absolute judicial immunity from damages for their discretionary movements taken of their capacity as hearing officers. Shelly v. Johnson, 849 F.second 228 at 229 . Judicial immunity from damages legal responsibility features to immunize [**5] its beneficiaries for all discretionary judicial acts other than acts finished in "clear absence of all jurisdiction." Stump v. Sparkman, 435 U.S. 349, 55 L. Ed. 2nd 331, ninety eight S. Ct. 1099 (1978). furthermore, immunity is not lost because an motion became taken in error, done maliciously, or because the adult cloaked in immunity allegedly surpassed his or her authority. identity. at 356.
    The defendants' actions taken in adjudicating plaintiff's essential misconduct hearings have been discretionary, quasi-judicial acts which were certainly inside the defendants' jurisdiction as knowledgeable hearing officers. hence, the defendants are entitled to absolute immunity from damages legal responsibility for his or her actions taken in the adjudication of plaintiff's principal misconduct hearings.
    A grievance for damages is frivolous as to defendants who're certainly immune from damages. Neitzke v. Williams, 490 U.S. at 327. Plaintiff's lawsuit is a grievance for damages. since the defendants are completely immune from damages, plaintiff's criticism for damages is frivolous and can be dismissed.
    II. DUE process
    "Inmates facing loss of good-time credit coming up from disciplinary [**6] fees for misconduct should take delivery of strengthen note of the expenses, the possibility for an evidentiary hearing, a decision by way of an impartial tribunal, and a written statement of explanations." Woodson v. Lack, 865 F.2nd 107, 109 (sixth Cir. 1989) (citing Wolff v. McDonnell, 418 U.S. 539, 564-sixty seven, forty one L. Ed. 2nd 935, ninety four S. Ct. 2963 (1974)). Inmates have a limited correct to name witnesses and present documentary facts at the evidentiary listening to. besides the fact that children, the hearing officer may refuse to call a witness whose testimony could be beside the point, needless, or whose presence could be hazardous to institutional protection. The listening to officer isn't required to state why a witness became now not known as, youngsters the Supreme court stated that "it's effective" for the hearing officer to state his "reason behind refusing to call a witness." Wolff v. McDonnell, 418 U.S. at 565-67.
    Plaintiff contends that each defendants refused to agree with documentary evidence he introduced that a urinalysis examine to which he turned into subjected changed into wide-spread 3301-1 to now and again produce false positives for marijuana if the field had ingested ibuprofen, a criminal anti-inflammatory and analgesic drug. [**7] He argues that this alleged refusal to agree with his proof deprived him of due technique.
    Plaintiff has submitted copies of his misconduct reports. Defendant Ford's record states right here:
    [*483] Prisoner submits a piece of writing from the playboy consultant regarding urine displays which this examiner refuses to settle for as facts. Prisoner officers [sic] an additional article from a e-book called DRUG trying out prison manual. Examiner informs the prisoner that the department of corrections depends on pharm chem drug screening laboratories as specialists within the enviornment of drug checking out. . . .
    Examiner finds that the tips submitted by way of the
    prisoner isn't crucial due to the fact the information supplied with the aid of pharm chem drug laboratory is professional.
    Misconduct hearing report dated 4/27/93, Plaintiff's Ex. B.
    as a result, defendant Ford found plaintiff's reveals pointless and refused to accept as true with them. besides the fact that children, defendant Ford turned into privy to plaintiff's testimony involving ibuprofen and false positives.
    Defendant Snider referred to plaintiff's remark that he changed into taking ibuprofen and his displays related to ibuprofen and false positives. Snider wrote that he "has handled this challenge earlier than in a large number of hearings." Plaintiff's [**8] Ex. E. Snider found that "per Pharm Chem labs might also 1987 publication that no substance different the T.H.C. can cause a favorable check result on the Pharm Chem checks." Plaintiff's Ex. E.
    for this reason, defendant Snider curiously considered the evidence presented by means of plaintiff about ibuprofen and false positives, but discovered that this proof changed into unpersuasive.
    In Higgs v. Bland, 888 F.2d 443, 449 (sixth Cir. 1989), the Sixth Circuit brought up that "a examine which produced regularly occurring flawed effects might fail to constitute 'some evidence' beneath the Hill n2 usual. besides the fact that children, no proof was produced in this case to indicate that the likelihood of false consequences become greater than a mathematical chance." On this groundwork, the court dominated that "a good EMIT look at various constitutes 'some proof' from which the adjustment board could conclude that a tested inmate changed into guilty on the offense of drug use." Higgs v. Bland, 888 F.second at 449.
    n2 Superintendent, Massachusetts Correctional institution at Walpole v. Hill, 472 U.S. 445, 455-56, 86 L. Ed. 2nd 356, one zero five S. Ct. 2768 (1985).
    [**9]
    EMIT is an acronym for "enzyme accelerated immunoassay approach." Burka v. ny city Transit Authority, 739 F. Supp. 814, 836 (S.D.N.Y. 1990). In Burka the court docket referred to that "the record shows that the ingestion of certain lawful drugs or herbs explanations false high-quality in both the EMIT and BPA/TLC [n3] checks. The events have stipulated that, in February 1986, the manufacturer of EMIT announced that three regular, prison, anti-inflammatory medicine--ibuprofen (present in Advil, Nuprin, and Motrin), fenopropen (present in Nalfon), and naproxen--'create positive [EMIT] effects in samples the place no marijuana metabolite exists.'" Burka v. ny metropolis Transit Authority, 739 F. Supp. at 837.
    n3 BPA/TLC is an acronym for "bonded section absorption with skinny layer chromatography." Burka v. ny city Transit Authority, 739 F. Supp. at 836.
    however, the manufacturer "modified its EMIT verify in 1985 to keep away from anti-inflammatory drugs [**10] from causing false positives." Burka v. ny metropolis Transit Authority, 739 F. Supp. at 837. The Burka court referred to that while the EMIT test become corrected for anti-inflammatory medicine, it remained viable that different legal materials might intervene with the accuracy of the EMIT look at various, or the BPA/TLC verify, or each, and produce false fantastic consequences.
    in spite of this, that courtroom ruled that:
    however evidence was presented the DSAS stories once in a while had been of questionable accuracy, the court doesn't locate the accuracy of the drug assessments to were so unreliable as to render it violative of due process to have used the drug check reviews in the determination of even if the worker turned into a drug consumer. This discovering is according to instances upholding the admissibility in legal court cases of the effects of scientific assessments which are neither foolproof nor patently unreliable.
    Burka v. new york city Transit Authority, 739 F. Supp. at 838 (collecting situations).
    Plaintiff has not indicated precisely what drug exams had been used to test his urine for [*484] THC. The category of tests are indicated in the listening to officer's statement of reasons [**11] in a misconduct hearing document that plaintiff has submitted as his exhibit E. The record states the following: "The urine sample is confirmed twice using two trying out innovations, the EIA Enzyme Immunoassay and [the] HPTLC excessive efficiency thin layer chromatography." Plaintiff's Ex. E.
    It appears that the MDOC used an enzyme immunoassay akin to the EMIT test to examine plaintiff's urine. The Sixth Circuit found EMIT verify outcomes to be sufficiently correct to represent "some proof" enough to fulfill the constitutional threshold of Superintendent v. Hill. The MDOC additionally used a skinny layer chromatography test to ascertain plaintiff's superb THC outcomes. The courtroom in Burka found that consequences of the EMIT examine and a thin layer chromatography examine, while not infallible, were sufficiently accurate to be used as proof that a civilian transit employee become a drug user. The Burka courtroom also defined that while it had been found out that some anti-inflammatory medicine equivalent to ibuprofen brought about false advantageous EMIT exams at one time, this issue had been recognized and corrected in 1985.
    Pharm Chem's newsletter related to THC testing was dated may also 1987. Plaintiff complains of [**12] THC trying out achieved in 1993. This court don't need to investigate even if during the past issues with the enzyme immunoassay tests and anti-inflammatory medication produced sufficiently "frequent mistaken effects" to fail to represent some facts under the Hill standard. Higgs v. Bland, 888 F.2d at 449. The problem with such checks and anti-inflammatory medicine turned into recognized and corrected a while ago, fours years before the Higgs case become decided, and eight years before plaintiff's complained of 1993 urine checks. Documentary facts which simply reflects a problem which previously existed, however has been corrected, is indeed useless and inappropriate.
    In light of all of the above, this court concludes that it did not deprive plaintiff of due process of law to both refuse to agree with out of date documentary facts concerning issues with ibuprofen and false superb THC assessments, or to agree with this proof, however discover it unpersuasive.
    here is an further, alternative reason why plaintiff's criticism will probably be dismissed.
    thus,
    it is ORDERED that the criticism is brushed aside as frivolous pursuant to § 1915(d). in keeping with the previous order, this court docket certifies [**13] that any attraction by using plaintiff would be frivolous and never in decent religion. 28 americaC. § 1915(a).
    PAUL V. GADOLA
    united states DISTRICT choose
    DATED: July 27, 1993

    Third birthday party Payor laws and Audit tips 0 Flares Filament.io 0 Flares × these days’s visitor blogger, Mary Gorman, worked with me within the office of Chief advice, IRS for decades and have become an expert on employment tax concerns there.  nowadays she discusses a new and long obligatory law in an effort to impact what I used to call worker leasing agencies.  as the regular legislations organisation moved away from the direct position as supplier and new agencies entered the scene as intermediaries, the IRS encountered further and further issues over the last two a long time when payroll taxes were not paid.  The regulations supply the IRS an extra device in its efforts to bring together unpaid payroll taxes.  Keith
    On April 14, 2014, the IRS finalized the third party payor rules.  These regulations create a new class of entity for payroll compliance, the “Payor to operate Acts of an organisation”, (Payor employer).  This new entity should be collectively liable with the standard legislation corporation for any unpaid employment taxes.   The proposed rules had used the term “Payor as Agent to operate Acts of an organisation”.  based on a comment on the proposed laws, IRS removed the term Agent.  it is probable that these regulations will function as a “collection tool”.   They may be used when taxes are unpaid and the IRS needs to assert joint liability considering that the regulations do not impose any wonderful reporting necessities for an entity that meets the definition of Payor employer.
    This new category of payroll entity should embody employee leasing companies.  an expert organization corporations (PEO) is an entity that hires and leases employees to place of work employers.  PEOs cling themselves out as the employer.  They file the kinds 941 of their personal identify and corporation Identification quantity (EIN).  If the PEO leases employees to dissimilar worksite employers, the PEO will file an combination return, treating all leased employees as the PEO’s employees and will make mixture deposits for these liabilities.  When these taxes go unpaid, the IRS and the worksite employers have problems, not the least of which is settling on which clients’ taxes have long gone unpaid when there was mixture reporting and combination deposits.
    study 3301-1 more... First difficulty has been no matter if the PEO is accountable for the unpaid taxes.  The inner earnings Code attaches legal responsibility for employment taxes to the organization.  Sections 31.3102-1 (d), 31.3202-1 (e), 31.3301-1 and 31.3403-1 set up that the enterprise is the grownup responsible for the withholding and charge of employment taxes, whether or now not quantities are basically withheld.
    ordinary legislations employer?
    It is uncommon that a PEO will be the ordinary legislations company.  The PEO client, the worksite organisation, is often always the entity with the power to direct and handle the employees.  The proposed regs provide:
    beneath the normal law check, an employment relationship exists when the person for whom the capabilities are carried out has the right to handle and direct the individual who performs the functions, not simplest as to the outcome to be achieved by using the work however also as to the particulars and capacity wherein that effect is completed. An employment relationship exists if an employee is area to the need and handle of the company no longer only as to what will probably be achieved however the way it can be performed. during this connection, it is not fundamental that the organization really direct or handle the method through which the capabilities are carried out; it's ample if the supplier has the right to accomplish that. See §§31.3121 (d)-1 (c), 31.3231 (b)-1 (a) (2), 31.3306 (i)-1 (b), and 31.3401 (c)-1 (b). This check is additionally applicable in settling on which of two events in a three-celebration arrangement is the enterprise. See as an instance, skilled and government Leasing, Inc. v. Commissioner, 89 T.C. 225 (1987), aff’d, 862 F.2nd 751 (9th Cir. 1988)
    Joint or Co-business enterprise?
    Federal employment tax legislations doesn't admire co-employment or joint employment.
    There is not any definition of “co-employment” or “co-organisation” for federal employment tax applications. Nor does the Code, rules, different formal counsel, or any binding courtroom precedent admire “co-employment” or “co-business enterprise” for federal employment tax functions. PLR 201347020
    there is a profits Ruling from 1966 that's discussed in footnote 19 of the PLR, the place the IRS identified concurrent employment through two common law employers where each convinced the ordinary legislation path and handle examine such that each become a common legislation organization of the revenue clerks. earnings Ruling 66-162.Statutory company or “mere conduit”?
    Is the PEO the §3401(d)(1) employer?  part 3401 (d) (1) offers that for functions of federal income tax withholding, the time period organization potential the person for whom someone performs or carried out any carrier, of something nature, as an worker of such adult, apart from that, if the person for whom the particular person performs or performed the services does not have manage of the price of wages for such functions, the term company means the grownup having manage of the price of such wages.
    What does “in manage of the fee of the wages” imply?  It potential criminal manage.  If the PEO is paid the wages and the taxes by using the customer before the PEO pays the personnel, IRS has spoke of that the PEO is a mere conduit for the wages and is not in felony manage of the wage payments. IRS seems to be moving to a position that if the PEO is reimbursed after the wages had been paid, than the PEO is in control of the charge of the wages.
    3504 Agent
    To be a payroll agent below § 3504 of the Code, the entity have to file a kind 2678 and be accredited with the aid of the IRS because the agent for payroll. PEO’s do not file this form as a result of they dangle themselves out to be the supplier. Payor to perform Acts of an organisation
    the brand new rules create joint liability for any entity conserving itself out as the employer if the entity is birthday party to a service settlement that:
  • asserts it [the payor entity] is the employer (or “co-employer”) of the particular person(s) performing services for the client;
  • can pay wages or compensation to the particular person(s) for features the particular person(s) operate for the customer; and
  • assumes responsibility to collect, file, and pay, or assumes liability for, any taxes relevant beneath subtitle C of the Code with admire to the wages or compensation paid by using the payor to the particular person(s) performing capabilities for the customer.
  • If a payor is particular to function the acts required of an corporation beneath this section then right here guidelines practice:
  • A payor have to function the acts required of an agency under each and every applicable chapter of the Code and the crucial regulations with admire to the wages or compensation paid via such payor.
  • All provisions of legislation (together with penalties) and the rules relevant to the supplier are applicable to the payor so certain with recognize to the wages or compensation paid by way of the payor; and
  • each organization for whom the payor is special is still discipline to all provisions of legislations (including penalties) and of the laws relevant to an organisation.
  • A payor is not regarded a payor agency that has been specific to perform the acts required of an corporation under this part for any wages or compensation paid by using the payor to the particular person(s) performing services for a client if:
    (1) the wages or compensation are suggested on a return filed below the client’s company identification quantity (as defined in part 6109 and the applicable regulations);
    (2) the payor is a common paymaster below sections 3121 (s) or 3231 (i);
    (3)the payor is the corporation of the particular person(s) (including an organization  inside the meaning of part 3401 (d) (1)); or
    (4) the payor is handled as an employer beneath part 3121 (a) (2) (A) [sick pay].
    Treas. Reg. §31.3504(e) has 9 examples showing the utility of these regulations.  instance 1 is as follows:
  • illustration 1. supplier P enters into an contract with organisation, beneficial January 1, 2015. below the agreement, enterprise P hires the organisation’s employees as its own employees and provides them returned to company to perform services for corporation. organization P also assumes responsibility to make fee of the individuals’ wages and for the collection, reporting, and price of applicable taxes. For all pay durations in 2015, supplier gives company P with an amount equal to the gross payroll (it's, wage and tax amounts) of the people, and organisation P can pay wages (less the relevant withholding) to the people performing functions for supplier. business enterprise P also studies the wage and tax quantities on kind 941, enterprise’s QUARTERLY Federal Tax Return, filed for each and every quarter of 2015 beneath employer P’s company identification number. enterprise P isn't a standard paymaster, the company of the people (including an agency in the that means of area 3401 (d) (1)),   [*15] or handled because the organisation of the particular person below area 3121 (a) (2) (A). company P is distinct to operate the acts of an corporation with respect to all of the wages organisation P paid to the individuals performing functions for service provider for all quarters of 2015. corporation and organization P are each and every field to all provisions of legislations (together with penalties) relevant in recognize of employers for all quarters of 2015 with recognize to such wages.
  • IRS Audit Memo dated may additionally 8, 2014.
    On may additionally eight, 2014, the IRS issued an intervening time suggestions Memo (IGM) quantity SBSE-04-0514-0036. The goal of the memo is to determine when employers use a 3rd party to withhold, file, and pay their personnel akin to a Payroll provider issuer, Reporting Agent, a section 31.3504-1 Agent with an authorized form 2678, or an worker leasing entity (knowledgeable  supplier firm, PEO).
    throughout the audit of an agency that makes use of the capabilities of a third birthday party, the examiner ought to inform the service provider that it isn't relieved of the accountability to make sure that its tax returns are filed timely, and that taxes are deposited or paid accurately and well timed.
    additionally, the examiner ought to coach the employer to take moves to determine that its filing and charge duties are met.
    For employers that use Payroll functions suppliers or Reporting brokers where the forms 941 are filed within the name and EIN of the company, as a part of the audit, the corporation can be steered to:
    º check its organisation handle is the handle on record with the IRS, not the tackle of the PSP or RA. Examiners ought to assess IDRS and inform the employer which tackle we have on file. further, the examiner may still train the organisation that it may check the handle of listing by means of calling the IRS enterprise and distinctiveness Tax Line at (800) 829-4933. º assess the PSP or RA uses the electronic Federal Tax payment system (EFTPS) when making employment tax deposits and payments. º The service provider may be steered to join EFTPS so the organization can view EFTPS deposits and payments made on its behalf under its EIN. suggestions about enrolling on EFTPS is located at www.eftps.gov. useful January 2014, EFTPS should be issuing Inquiry PINs to all employers who're registered on EFTPS by means of their TPPs. Inquiry PINs enable employers to view their deposit background with no separate EFTPS enrollment. Employers that use 31.3504-1 brokers, who file the types 941 in their own identify and EIN and not those of the supplier, can be advised, as a part of the audit, that:
  • the service provider that it is still dependable along with the agent.
  • the corporation should use due diligence in inquiring for authorization from the IRS to nominate an agent on kind 2678, and carrying on with to use the agent after the authorization is authorized.
  • Employers that use PEOs who also file the forms 941 of their own identify and EIN and never these of the service provider, should be counseled, as part of the audit, that:
  • the agency ought to use due diligence in identifying and continuing to make use of the features of any PEO.
  • extra, Examiners auditing an organization who's the use of a PEO have to also contact Judith ‘Judy’ Davis of strong point courses, Employment Tax, via email. Examiners have to provide Judy with the following assistance: º name and EIN of client º Tax periods below examination º identify and EIN of PEO
  • Implications:
    while these regulations supply the IRS a 2nd collection supply, the PEO, these employee leasing entities commonly do not have massive belongings.  The common law business enterprise, who paid over his tax money to the PEO, will nevertheless be collectively answerable for the unpaid taxes.  It additionally doesn’t solve the combination deposits and filing problems. When a PEO doesn’t pay or doesn’t full pay the employment taxes for its purchasers, there'll still be the issue of which enterprise’s taxes have long past unpaid.  What would aid the aggregation issue is if the IRS would require any entity that meets the definition of Payor organisation, to file the agenda R with their varieties 941. The schedule R would require the Payor supplier to show the wages, taxes and deposits one at a time for each client.  The deposits could be recognized for each and every selected customer, and the IRS and the commonplace law supplier may use this guidance to check how tons is owed by using each and every customer (youngsters this still leaves the difficulty of credits and refunds that have been sent back to the PEO, due to the fact that these have been also aggregate quantities. )
    For any person looking extra history on this, look the Proposed rules (REG. 102966-10).  The Preamble incorporates an in depth discussion of the IRS’ place concerning all variations of third birthday celebration payroll entities and how IRS will analyze third birthday party payroll situations.

    46 USC 3302 - Exemptions
    (a) A vessel is not excluded from one class most effective because the vessel is—
    (1) protected in an extra category of section 3301 of this title; or
    (2) excluded by means of this section from one more class of area 3301 of this title.
    (b) except as provided in subsection (c)(three) of this part, a fishing vessel, together with a vessel chartered half-time as a fish smooth vessel, is exempt from section 3301(1), (7), (11), and (12) of this title.
    (c)(1) except as supplied in paragraph (three) of this subsection, a fish processing vessel of now not greater than 5,000 gross tons as measured below part 14502 of this title, or an alternate tonnage measured below section 14302 of this title as prescribed by the Secretary beneath part 14104 of this title is exempt from section 3301(1), (6), (7), (11), and (12) of this title.
    (2) except as provided in paragraphs (three) and (4) of this subsection, here fish tender vessels are exempt from area 3301(1), (6), (7), (eleven), and (12) of this title:
    (A) A vessel of now not more than 500 gross heaps as measured under section 14502 of this title or another tonnage measured below section 14302 of this title as prescribed by way of the Secretary beneath area 14104 of this title.
    (B) A vessel engaged within the Aleutian trade that isn't greater than 2,500 gross heaps as measured under part 14302 of this title.
    (3)(A) A fishing vessel or fish processing vessel is exempt from part 3301(1), (6), and (7) of this title when transporting cargo (together with fisheries-connected cargo) to or from a place in Alaska if—
    (i) that region doesn't obtain weekly common service provider by using water from a spot in the u.s.;
    (ii) that location receives such standard provider provider and the cargo is of a type not approved via that standard carrier carrier; or
    (iii) the cargo is proprietary cargo owned by using the proprietor of the vessel or any affiliated entity or subsidiary.
    (B) A fish delicate vessel of no longer more than 500 gross heaps as measured below section 14502 of this title, or less than 500 gross lots as measured under section 14502 of this title, or is lower than 2,500 gross heaps as measured below section 14302 of this title, which is certified to have interaction within the Aleutian exchange is exempt from section 3301(1), (6), and (7) of this title when transporting cargo (including fisheries-connected cargo) to or from a place in Alaska outdoor the Aleutian trade geographic area if—
    (i) that region does not acquire weekly typical carrier provider via water from a spot within the united states;
    (ii) that location receives such usual provider provider and the cargo is of a sort not permitted by using that general carrier provider; or
    (iii) the cargo is proprietary cargo owned by means of the proprietor of the vessel or any affiliated entity or subsidiary.
    (C) in this paragraph, the term "proprietary cargo" potential cargo that—
    (i) is used by the proprietor of the vessel or any affiliated entity or subsidiary in actions directly regarding fishing or the processing of fish;
    (ii) is consumed with the aid of employees of the proprietor of the vessel or any affiliated entity or subsidiary who are engaged in fishing or in the processing of fish; or
    (iii) contains fish or fish items harvested or processed via the proprietor of the vessel or any affiliated entity or subsidiary.
    (D) although the limitations in subparagraph (B) of this paragraph, vessels qualifying beneath subparagraph (B) might also transport cargo (including fishery-related products) from a spot in Alaska receiving weekly usual service provider via water to a ultimate destination in Alaska no longer receiving weekly provider through water from common carriers.
    (4) A fish delicate vessel is exempt from part 3301(1), (6), and (7) of this title when engaged within the Aleutian alternate if the vessel—
    (A) isn't more than 500 gross heaps as measured beneath section 14502 of this title, or below 500 gross lots as measured below section 14502 of this title, or is less than 2,500 gross lots as measured under section 14302 of this title;
    (B) has an incline check performed by way of a marine surveyor; and
    (C) has written balance guidance posted on board the vessel.
    (d)(1) A motor vessel of lower than a hundred and fifty gross tons as measured below section 14502 of this title, or another tonnage measured below area 14302 of this title as prescribed by the Secretary under part 14104 of this title, constructed before August 23, 1958, isn't subject to inspection under section 3301(1) of this title if the vessel is owned or demise chartered to a cooperative or association that best transports cargo owned by at the least certainly one of its members on a nonprofit foundation between places within the waters of—
    (A) southeastern Alaska shoreward of the Boundary Line; or
    (B) southeastern Alaska shoreward of the Boundary Line and—
    (i) Prince Rupert, British Columbia; or
    (ii) waters of Washington shoreward of the Boundary Line, by means of sheltered waters, as defined in article I of the treaty dated December 9, 1933, between the united states and Canada defining certain waters as sheltered waters.
    (2) The transportation approved beneath this subsection is limited to and from locations not receiving annual weekly transportation provider from any a part of the U.S. by using an established water common provider. although, the quandary does not follow to transporting cargo of a personality now not accepted for transportation by means of that service.
    (e) A vessel laid up, dismantled, or out of commission is exempt from inspection.
    (f) part 3301(4) and (eight) of this title doesn't apply to an oceanographic analysis vessel since it is carrying scientific personnel.
    (g)(1) except when compliance with foremost structural or main device requirements is indispensable to get rid of an in particular hazardous circumstance, an offshore give vessel isn't discipline to regulations or requisites for these necessities if the vessel—
    (A) became operating as an offshore provide vessel before January 2, 1979; or
    (B) was contracted for before January 2, 1979, and entered into carrier as an offshore provide vessel before October 6, 1980.
    (2) After December 31, 1988, this subsection does not practice to an offshore deliver vessel that's as a minimum twenty years of age.
    (h) An offshore supply vessel operating on January 1, 1979, below a certificate of inspection issued via the Secretary, is discipline to an inspection normal or requirement best if the common or requirement could have been prescribed for the vessel beneath authority latest beneath legislations on October 5, 1980.
    (i)(1) The Secretary may also concern a enable exempting a vessel from any part of the necessities of this part for vessels transporting cargo, including bulk gas, from one location in Alaska to an extra area in Alaska only if the vessel—
    (A) is not more than 300 gross lots as measured below section 14502 of this title, or another tonnage measured below area 14302 of this title as prescribed by using the Secretary below section 14104 of this title;
    (B) is in a condition that does not existing a right away chance to the protection of existence or the ambiance; and
    (C) changed into working in the waters off Alaska as of June 1, 1976, or the vessel is a replacement for a vessel that was working in the waters off Alaska as of June 1, 1976, if the vessel being changed is no longer in carrier.
    (2) except in a circumstance declared to be an emergency by means of the Secretary, a vessel working under a let may additionally not transport cargo to or from a place if the cargo may be transported by way of another commercial vessel that is reasonably obtainable and that doesn't require exemptions to function legally or if the cargo can be effortlessly transported with the aid of overland routes.
    (3) A permit may well be issued for a selected voyage or for no longer more than three hundred and sixty five days. The allow may also impose specific requirements concerning the amount or type of cargo to be carried, manning, the areas or particular routes over which the vessel may additionally function, or other an identical matters. The length of the let and restrictions contained within the let will be at the sole discretion of the Secretary.
    (four) a chosen Coast preserve authentic who has motive to believe that a vessel issued a permit is in a situation or is operated in a fashion that creates a right away chance to the safety of existence or the environment or is operated in a manner that is inconsistent with the terms of the allow, can also direct the master or particular person in charge to take instant and most economical steps to protect lifestyles and the environment, together with directing the vessel to a port or different refuge.
    (5) If a vessel issued a allow creates an instantaneous chance to the safety of existence or the environment, or is operated in a fashion inconsistent with the phrases of the let or the necessities of paragraph (2) of this subsection, the allow may well be revoked. The owner, charterer, managing operator, agent, master, or individual in can charge of a vessel issued a permit, that willfully permits the vessel to be operated, or operates, the vessel in a fashion inconsistent with the terms of the allow, is susceptible to the united states govt for a civil penalty of not greater than $1,000.
    (j) notwithstanding another provision of this chapter, the Secretary is not required to inspect or prescribe regulations for a nautical college vessel of not greater than 15 gross heaps as measured under area 14502 of this title, or an alternative tonnage measured under part 14302 of this title as prescribed by the Secretary below section 14104 of this title—
    (1) when used in reference to a path of guide dealing with any element of maritime schooling or analyze; and
    (2) operated with the aid of—
    (A) the USA service provider Marine Academy; or
    (B) a State maritime academy assisted under chapter 515 of this title.
    (ok) only the boiler, engine, and other working machinery of a steam vessel it is a recreational vessel of no longer greater than sixty five feet standard in size are field to inspection under section 3301(9) of this title.
    (l)(1) The Secretary may additionally challenge a permit exempting right here vessels from the necessities of this half for passenger vessels provided that the vessels are owned with the aid of nonprofit corporations and operated as nonprofit memorials to merchant mariners:
    (A) The steamship John W. Brown (u.s. professional number 242209), owned with the aid of mission Liberty Ship Baltimore, incorporated, located in Baltimore, Maryland.
    (B) The steamship Lane Victory (u.s. respectable quantity 248094), owned by way of the us merchant Marine Veterans of World warfare II, found in San Pedro, California.
    (C) The steamship Jeremiah O'Brien (u.s. reliable number 243622), owned by using the countrywide Liberty Ship Memorial, Inc.
    (D) The SS pink very wellVictory (united states legitimate number 249410), owned with the aid of the Richmond Museum association, discovered in Richmond, California.
    (E) The SS American Victory (u.s. respectable number 248005), owned through Victory Ship, Inc., of Tampa, Florida.
    (F) The LST–325, owned by using americaLST Ship Memorial, incorporated, located in mobile, Alabama.
    (2) The Secretary may additionally concern a permit for a selected voyage or for not more than one year. The Secretary may additionally impose particular necessities concerning the variety of passengers to be carried, manning, the areas or selected routes over which the vessel may additionally operate, or different identical matters.
    (3) a chosen Coast defend authentic who has rationale to consider that a vessel operating below this subsection is in a condition or is operated in a fashion that creates an instantaneous probability to life or the atmosphere or is operated in a way this is inconsistent with this area, may additionally direct the grasp or individual in charge to take immediate and affordable steps to take care of existence and the ambiance, together with directing the vessel to a port or other refuge.
    (m) A seagoing barge isn't discipline to inspection below part 3301(6) of this title if the vessel is unmanned and doesn't lift—
    (1) a hazardous fabric as cargo; or
    (2) a flammable or flamable liquid, including oil, in bulk.
    (Pub. L. ninety eight–89, Aug. 26, 1983, ninety seven Stat. 510; Pub. L. 98–364, title IV, §402(three), July 17, 1984, ninety eight Stat. 445; Pub. L. ninety nine–307, §1(3), (four), can also 19, 1986, a hundred Stat. 444; Pub. L. a hundred and one–595, title III, §303(a), title VI, §§602(b), 603(2), Nov. sixteen, 1990, 104 Stat. 2983, 2990, 2993; Pub. L. 103–206, title III, §311, Dec. 20, 1993, 107 Stat. 2426; Pub. L. 104–324, title VII, §711, title XI, §1110, Oct. 19, 1996, a hundred and ten Stat. 3935, 3969; Pub. L. 106–65, div. C, title XXXVI, §3604, Oct. 5, 1999, 113 Stat. 976; Pub. L. 107–295, title II, §208, Nov. 25, 2002, 116 Stat. 2098; Pub. L. 109–241, title III, §311, July 11, 2006, 120 Stat. 530; Pub. L. 109–304, §15(eleven), Oct. 6, 2006, one hundred twenty Stat. 1703.)
    historical and Revision Notes Revised phaseSource section (U.S. Code) 3302 46:367
    forty six:390
    forty six:391(e)
    forty six:404
    46:420
    46:442
    Sections:    3104  3201  3202  3203  3204  3205  3301  3302  3303  3304  3305  3306  3307  3308  3309
    ultimate modified: October 26, 2015

    Mesowear analyses of sympatric ungulates from the late Miocene Maragheh, Iran | SpringerLinkAyliffe, L. okay., Cerling, T. E., Robinson, T., West, A. G., Sponheimer, M., Passey, B. H., Hammer, J., Roeder, B., Dearing, M. D., & Ehleringer, J. R. (2004). Turnover of carbon isotopes in tail hair and breath CO2 of horses fed an isotopically distinct weight-reduction plan. Oecologia, 139, eleven–22.CrossRefGoogle student


    References:


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