C.C.M. 201349013 (Oct. 24, 2013)

(payments made by taxpayer to veterinary corporation in course of taxpayer’s trade or business must be reported to IRS in accordance with I.R.C. §6041 if in amount of $600 or more annually;  under Treas. Reg. §1.6041-3(p)(1), corporations engaged in providing medical and healthcare services are not exempt from reporting requirement; corporation providing veterinary services is “engaged in providing medical and healthcare services” and is not exempt from information reporting  requirement of I.R.C. §6041 as corporate payee). 

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