10.2190/GQJK-5P4M-QRPW-5Y3X GQJK5P4MQRPW5Y3X 2 Above and Beyond the Call of Duty: Enhanced Tax Obligations of the Public Employee 15 32 20020509 20020509 20020509 20020509 GQJK5P4MQRPW5Y3X.pdf http://baywood.metapress.com/link.asp?target=contribution&id=GQJK5P4MQRPW5Y3X 1 Kenneth H. Ryesky Esq. East Northport, New York Like other members of the public, those employed by the federal and state governments have personal tax filing and payment obligations. Government agencies seem to hold public employees and officers to enhanced standards in the discharge of their personal tax obligations. The degree and extent to which the tax obligations are so enhanced is dependent on several factors, including the government agency to which the employee reports, the employee's duties, the employee's rank within the agency, and other circumstances relevant to the employee in question. Tax collection agencies such as the Internal Revenue Service generally impose the most stringent tax compliance standards on their employees. The enhanced tax obligations must be viewed in light of the employees' personal rights. As the tax law grows increasingly complex, the tax obligations of public employees can be expected to be called to question with increasing frequency, raising concerns for public employer and employee alike.