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Matt,
The tickets are income because they have value.
Let's say that a Red Sox ticket sells for $60.
Let's say that umpire Mr. Friendly gets four tickets . . .
The IRS values those tickets at face value. Someone would pay $60 for the individual tickets so they are "of value" . . .
So let's assume that an MLB umpire works 125 games a year with time off for vacation. That means that the same four tickets (I know at some places it could be hard to give away tickets) could equal $30,000 in "services rendered" to Mr. Friendly.
Taking a longer look:
If an umpire can give away tickets to a game where there is a charge to attend it is almost the same as being given the money.
Also remember the issues faced by several NBA Officials (some even went to jail) and Al Clark.
Blame MLB if you want . . . this is driven by the IRS.
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