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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA00625560: Perform and Professional (DS9)

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This document contains excerpts from tax or income guidance material defining professional fees as earned income, even when assistants perform part or all of the services, provided clients retain control. The excerpt discusses wages, salaries, and professional fees as compensation for personal services but provides no specific names, dates, amounts, or individual taxpayer information.

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PersonKeyword
Excerpt 1
Professional fees constitute earned income even if the individual employs assistants to **perform** part or all of the services, provided that the clients
Excerpt 2
Under this section "earned income" is composed of wages, salaries, **professional** fees and other amounts received as compensation for personal services actually
Excerpt 3
**Professional** fees constitute earned income even if the individual employs assistants to perform part or all of the services, provided that the clients

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